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TMI Blog2021 (7) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, are under challenge in these Writ Petitions. 2.The petitioner has chosen to file the present Writ Petitions on the ground that the assessment orders are passed against the provisions of the Tamil Nadu Goods and Services Tax Act, 1956 and in violation of decision of the Hon'ble Division Bench of this Court in various judgments. 3.However, the fact remains that the impugned orders are assessment orders, which are appealable under the provisions of the Act. Admittedly, the petitioner has not exhausted the statutory appeal remedy contemplated and this Court is of the considered opinion that with reference to the disputed facts, an adjudication before the appellate authority is of paramount importance. Exhausting the appeal is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate remedy. However, it is to be ensured that there is an imminent threat or gross injustice warranting urgent relief to be granted. Mere violation of principles of natural justice is insufficient to entertain a writ proceedings under Article 226 of the Constitution of India, as every Writ Petition is filed based on one or the other ground stating that the principles of natural justice is violated or statutory requirements are not complied with or there is an illegality or otherwise. Thus, dispensing with an appellate remedy is to be granted cautiously in view of the fact that the very purpose and object of legislation providing an appellate remedy cannot be diluted nor the benefit be denied to the aggrieved person to exhaust the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finding by the appellate forums is of more value for the purpose of providing complete justice to the parties approaching the Court of law. 6.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 time consuming. 7.In view of the facts and circumstances, the petitioner is at liberty to prefer an appeal, before the jurisdictional appellate authority, within a period of four weeks from the date of receipt of a copy of this order, in the prescribe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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