2020 (11) TMI 722

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..... Mr. A.N.R.Jayaprathab Government Advocate (Taxes) (in both WPs) COMMON ORDER Heard Mr. V.S.Manoj, Learned Counsel for the Petitioner and Mr. A.N.R.Jayaprathap, Learned Government Advocate (Taxes) for the Respondent and perused the materials placed on record, apart from the pleadings of the parties. 2. The Writ Petitions challenge the orders in CST/773780/2007-08 and CST/773780/2008-09 dated 01. .....

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..... , it must be recapitulated here that the Hon'ble Supreme Court of India in Assistant Collector of Central Excise -vs- Dunlop India Limited [(1985) 1 SCC 260] has succinctly explained the legal position relating to the exercise of discretionary powers under writ jurisdiction as follows:- "3. Article 226 is not meant to short-circuit or circumvent statutory procedures. It is only where statuto .....

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..... ice or the other. The practice certainly needs to be strongly discouraged." Having regard to that legal position, this Court does not express any view on the correctness or otherwise on the merits of the controversy involved in the matter. 4. In the result, the Writ Petitions, which cannot be entertained, are dismissed. Consequently, the connected Miscellaneous Petitions are closed. No costs.

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