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TMI Blog2021 (7) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... 60 provides appeal and revision to the High Court, respectfully as the case may be - the Statutory remedy contemplated are to be exhausted. High Court cannot adjudicate the disputed issues with reference to the documents or evidences as the Appellate Authorities are the Final Fact Finding Authorities. Thus, the petitioner has to exhaust the remedy which is efficacious. Opportunity of hearing - HELD THAT:- In view of the fact that the petitioner had not availed all the opportunities provided by the respondents, the respondents were framed the issues and passed orders. Therefore, the mere contention raised in this regard is contrary to the findings made in the impugned order. However, writ petitioner is of an opinion that further more op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Petitioner : Mr.P.Haribabu For the Respondents : Mr.V.Veluchamy Government Advocate for R1 R2, No appearance for R3 to R5 COMMON ORDER The Original Assessment Order dated 29.06.2015 passed under Section 22 (4) of the Tamil Nadu Value Added Tax Act, is under challenge in these writ petitions. 2. The learned counsel for the petitioner reiterated that no opportunity of hearing was provided to the writ petitioner and the writ petitioner was not given sufficient opportunity even to cross-examine the witnesses. Thus, the provisions of the Act are violated and accordingly the order of assessment impugned is liable to be set aside. Referring to the Provisions of the Act, the learned counsel made a submission that the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce in support of his claim within 15 days from the date of receipt of the notice and if he got failed to utilize any of the chances as aforesaid, he was strictly warned that Assessment Orders will be passed as proposed in the notice. The dealer who received the notice on the very same day of the notice dated 27.04.2015 in person had appeared before the Assessing Officer on 15.05.2015 neither for the purpose of being heard in personal nor for filing objections along with documentary evidence, but along with a petition seeking for adjournment of the case for 30 days (upto 14.06.2015) from the date of such petition for filing his objections or otherwise to act upon the contents of the notice dt: 27.05.2015 and requested to provide the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issues were framed at the time of the order. 5. In view of the fact that the petitioner had not availed all the opportunities provided by the respondents, the respondents were framed the issues and passed orders. Therefore, the mere contention raised in this regard is contrary to the findings made in the impugned order. However, writ petitioner is of an opinion that further more opportunity is to be provided. He is at liberty to prefer an appeal in a prescribed format and by complying with the provisions of the statutes. However, the High Court adjudicate the issues on merits which requires scrutinization of documents and evidences. 6. Preferring an appeal is the rule. Entertaining a Writ Petition before exhausting the appellate r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ensing 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 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 affida ..... X X X X Extracts X X X X X X X X Extracts X X X X
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