Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2017 (5) TMI 1195

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... not a rule of law but a policy and self-restraint and that can very well be waived in certain eventualities including the violation of principles of natural justice, however, it is not necessary that wherever and whenever such eventuality exists, the writ Court must entertain a petition for writ - we are having no hesitation in holding that an efficacious alternative remedy is available to the petitioners and no reason exists to entertain these petitions for writ without exhausting the same. Petition dismissed - the petitioners are having an effective alternative remedy - decided against petitioner. - D.B. Civil Writ Petition No. 11566 / 2016, D.B. Civil Writ Petition No. 11568 / 2016 - - - Dated:- 19-5-2017 - Govind Mathur And Mano .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he doctrine of exhausting all the remedies before approaching writ Court is not a rule of law but is a self-restraint that can be relaxed in several eventualities. If a petition for writ is preferred with well founded allegation of the violation of principles of natural justice while taking impugned action, the writ Court invoke its authority to vanish a wrong. In the instant matters the Commissioner, while passing the adjudicating order impugned, acted in flagrant violation of principles of natural justice by refusing to cross examine the witnesses and that resulted into an order absolutely arbitrary. The violation of principles of natural justice is so apparent that the same is not even required to be established by adducing evidence. As .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rt is required to satisfy itself that whatever remedy available is not adequately efficacious as to the writ that is to be issued to erase the wrong committed. Under Section 35-B of the Act of 1944 the statutory remedy of appeal is before the Central Excise and Sales Tax Appellate Tribunal, a tribunal constituted by a statute. The statutory authority to have such tribunal is extended by Article 323-B of the Constitution of India. The tribunal is consists of judicial as well as administrative members and the procedure applicable for adjudication of the appeals is undisputedly fair, effective and equipped to adjudicate the appeals expeditiously. The tribunal is also having authority to issue interim directions, if the facts and law demands fo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates