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TMI Blog2023 (1) TMI 796X X X X Extracts X X X X X X X X Extracts X X X X ..... 960, 1989, 1990, 9036 to 9038, 9040, 9039 of 2022 Honourable Mr.Justice R.Mahadevan And Honourable Mr.Justice J.Sathya Narayana Prasad For the Appellants all the Writ Appeals : Mr.G.V.Vairam Santhosh Additional Government Pleader For the Respondent in W.A. (MD) Nos. 1613, 2218 to 2220 and 2252 of 2021, 129, 170, 183, 184, 201, 202, 206, 207 and 1147 to 1151 of 2022 : Mr.V.Rooban For the Respondent in W.A. (MD) No.2213 of 2021 : Mr.A.Chandrasekaran COMMON JUDGMENT R.MAHADEVAN, J. These writ appeals have been filed by the Revenue, assailing the common order dated 30.08.2019 passed by the learned Judge in W.P.(MD) Nos.15103 of 2015, 16518 of 2017, 12644 to 12646, 12643 of 2016, 18191, 21907, 21104, 21105 and 11425 to 11428 of 2016, 7821 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the claim of refund, shall be examined in the light of the principles as set out above. To that extent, the appeals filed by the State are partly allowed. 148. Insofar as W.A Nos.1446 and 1447/2021 are concerned, the same have been preferred against the orders of the learned Judge dismissing the writ petitions as barred by limitation, based on the decision of the Apex Court in Glaxo Smith Kline Consumer Health Care Pvt Ltd. 149. It is brought to the knowledge of this court, a subsequent judgment of a Co-ordinate Bench of this court in W.A No.493/2021, wherein after considering the observations of the Hon'ble Apex Court, it was held that "no bar has been imposed by the Apex Court in entertaining a writ petition under Article 226 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is very wide, the Court must exercise self imposed restraint and not entertain the writ petition, if an alternative effective remedy is available to the aggrieved person..... 15. ........ The High Court may accede to such a challenge and can also non suit the petitioner on the ground that alternative efficacious remedy is available and that be invoked by the writ petitioner. However, if the writ petitioner chooses to approach the High Court after expiry of the maximum limitation period of 60 days prescribed under Section 31 of the 2005 Act, the High Court cannot disregard the statutory period for redressal of the grievance and entertain the writ petition of such a party as a matter of course. Doing so would be in the teeth of the prin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner on the ground that alternative efficacious remedy is available and that be invoked by the writ petitioner. In addition, in paragraph 19, the Hon'ble Supreme Court took note of the fact that when the High Court refuses to exercise the jurisdiction under Article 226 of The Constitution of India, it would be necessary for the Court to record that there was no case of violation of the principles of natural justice or non-compliance of statutory requirements in any manner. 7. Therefore, there are certain broad parameters, within which, the Court has to exercise its jurisdiction under Article 226 of The Constitution of India, which read as hereunder : (i) if there is unfairness in the action of the Statutory Authority; (ii) if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect that there is absolute bar for entertaining a writ petition does not reflect the correct legal position. Hence, we are inclined to interfere with the observation made in the impugned order.? 150. With utmost respect, the Hon'ble Supreme Court has held that such writs should not be entertained as a matter of course, even though, the court has wide powers under Article 226 of the Constitution. The writ court ought to have seen that the High Court under Article 226 of Constitution is rather circumscribed by the theory of laches and not by limitation, because the Constitution is above a statute as held by the Apex Court in the Judgment in the matter of Samjuben Gordhanbhai Koli Vs State of Gujarat, reported in MANU/SC/0826/2010. The ef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te authority within a period of 30 days from the date of receipt of a copy of this order as the only ground raised therein is that the challenge to the vires of the Act was pending before the Apex Court, which subsequently was held in favour of the Revenue.
153. In the upshot, the appeals filed by the Revenue and the appeals and writ petitions filed by the assessees are partially allowed. There will be no order as to costs. Consequently, connected miscellaneous petitions are closed."
5. In view of the above, these writ appeals are disposed of, in terms of the earlier judgment of this Court dated 31.03.2022 in W.A.No.1260 of 2017 etc. batch. No costs. Connected miscellaneous petitions are closed. X X X X Extracts X X X X X X X X Extracts X X X X
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