2020 (10) TMI 1241

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..... dithya Reddy, 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 Respondent by Order No. TIN:33341088875/2014-15, dated 26.02.2016 had assessed the liability of the Petitioner for the year 2014-15 under Section 22(4) of the Tamil Nadu Value .....

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..... edy provided under the statute. In this context, it has to 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 circumve .....

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..... and thereafter prolong the proceedings by one device 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 Petition, which cannot be entertained, is dismissed. Consequently, the connected M .....

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