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TMI Blog2021 (7) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as on date. However, admittedly, the orders impugned are the original assessment orders, which are appealable under the provisions of the Act. The orders impugned itself states that the appeal against the order lies before the Appellate Deputy Commissioner (CT), within 30 days of receipt of the copy of the order. The fact regarding the intimation provided by the petitioner and the name which was existing in the records of the respondents are to be verified and accordingly, a decision is to be taken by the competent authority. Such disputed facts cannot be adjudicated in a Writ proceedings under Article 226 of the Constitution of India. All such disputes are to be adjudicated with reference to the documents and evidences made available on re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough 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. Thus, the finding of such appellate forums would be a valuable assistance for the purpose of exercise of judicial review by the High Court under Ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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