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TMI Blog2021 (8) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... e remedy, which will be of much assistance even for an aggrieved person to discuss about certain business transactions and accounting details before the authority, who is well versed with such matters. The Courts are admitting writ petitions on one point, which may be convincing. However, there are many other points on facts are to be adjudicated. Keeping a writ petition pending for a longer period and not allowing a litigant to get a final decision in such matters would undoubtedly cause prejudice and hardship both to the litigant as well as the Revenue. Therefore, in such matters, where Appellate remedy is contemplated, High Court is expected to be cautious in admitting the matters in a routine manner - admitting a writ petition at one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 1956 [hereinafter referred to as 'CST Act'] has been erroneously interpreted by the respondent, while passing the orders impugned. 3. The learned Senior counsel drawn the attention of this Court with reference to Section 6(2) of the CST Act and contended that exemptions are granted and such exemptions are not properly interpreted in the case of the petitioner. The learned counsel solicited the attention of this Court with reference to the other provisions of the CST Act and contended that the writ petitions on hand are filed on the ground, raising the jurisdictional aspect and therefore, it is to be considered. 4. Perusal of the orders impugned would reveal that an internal audit was conducted during the year 2019-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s will have certain relevance in the matters, more specifically, where factual disputes are involved. It is needless to state that High Court is not an expert body on taxation. However, the officials of the Tax Department are certainly aware of certain intricacies of the accountancy and the manner, in which, the traders are conducting business and dealing with the accounts in a particular manner, more specifically, in a calculated manner. Therefore, in the interest of justice, the Court must allow the Appellate authority to go into such details and the manner of operation and accounting by the dealers and make a final finding and such a final finding would be of greater relevance and assistance for the purpose of exercise of the power of ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and keep it pending for a prolonged period, then the prolongevity of the litigation would cause prejudice to the interest of the assessee and also to the Revenue as well. All the circumstances should be waived even at the admission stage by the High Courts. It is not as if, certain factual disputes can be adjudicated in a writ proceedings. Such an attempt by the High Court even may end in futile at the final hearing. 9. Thus, this Court is of an opinion that in the present case, the petitioner has to prefer an appeal both in the interest of justice as well as in the interest of the parties to the lis on hand. Accordingly, the petitioner is at liberty to prefer an appeal before the competent Appellate authority within a period of four wee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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