2021 (7) TMI 1060 - HC - VAT and Sales Tax

Maintainability of petition - remedy of appeal was not exhausted - petition entertained only on the ground of delay, valid or not - Revision of Assessment - HELD THAT - The power of judicial review of the High Court under Article 226 of the Constitution of India is to scrutinize the processes through which a decision is taken by the competent authority by following the procedures as contemplated, but not the decision itself. Therefore, the routine entertainment of a Writ Petition by dispensing with appellate remedy is not preferable and such an exercise would cause injury to the institutional hierarchy and the importance attached to such appellate institutions. The appellate institutions provided under the statute at no circumstances be undermined by the higher Courts. The appellate forums are the final fact finding authorities and more so, possessing expertise in a particular field - the finding of such appellate forums would be a valuable assistance for the purpose of exercise of judicial review by the High Court under Article 226 of the Constitution of India. The High Court cannot conduct a roving enquiry with reference to the facts and circumstances based on the documents and evidences. Based on the mere affidavits filed by the litigants, the disputed facts cannot be concluded. Thus, the importance of fact finding by the appellate forums is of more value for the purpose of providing complete justice to the parties approaching the Court of law. The point of delay may be an acceptable ground for the purpose of entertaining a Writ Petition. The practise of filing the Writ Petition without exhausting the statutory remedies are in ascending mode and such Writ Petitions are filed with a view to avoid pre-deposits to be made in statutory appeals and on the ground that the appellate remedies are time consuming. There is no dispute that the impugned orders are appealable under the provisions of the Act, the petitioner is at liberty to file an appeal before the jurisdictional Appellate Authority in a prescribed format and by complying with the procedures contemplated within a period of eight weeks from the date of receipt of a copy of this order - Petition disposed off.

Summary

Issues:
Challenge to order dated 18.11.2013 regarding Revision of Assessment.

Analysis:
The judgment pertains to writ petitions challenging an order related to the Revision of Assessment dated 18.11.2013. The petitioner is engaged in the business of supplying iron and steel to various entities. The court emphasized the importance of exhausting appellate remedies before resorting to writ petitions. It highlighted the hierarchy of appellate authorities under the Act, starting from the Appellate Deputy Commissioner to the High Court for appeals and revisions. The court stressed that appellate authorities are final fact-finding bodies, and their findings are crucial for judicial review under Article 226 of the Constitution.

The court reiterated that filing an appeal is the norm, and entertaining a writ petition before exhausting appellate remedies is an exception. It cautioned against bypassing appellate procedures unless there is an urgent need due to imminent threat or gross injustice. Mere violations of natural justice are not sufficient grounds to skip the appellate process. The judgment emphasized that the power of judicial review is to scrutinize the decision-making process, not the decision itself. It underscored that appellate forums possess expertise in specific fields and their findings are invaluable for judicial review.

Furthermore, the court addressed the increasing trend of filing writ petitions to avoid statutory pre-deposits and delays in appellate remedies. It directed the petitioner to file an appeal before the Appellate Authority within eight weeks from the date of the order. The Appellate Authority was instructed to consider and dispose of the appeal promptly, ensuring the petitioner's opportunity for a fair hearing. The judgment concluded by disposing of the writ petitions with no costs, and related miscellaneous petitions were closed accordingly.