9911796707
TMI Blog2021 (9) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... nces, cannot be done by the High Court, under Article 226 of the Constitution of India. The power of judicial review under Article 226 of the Constitution of India is to be exercised to scrutinise the processes through which a decision is taken by the competent authority in consonance with the provisions of the Act, but not the decision itself. Thus, the petitioner is bound to prefer an appeal before the Tamil Nadu Sales Tax Appellate Tribunal, under the provisions of the Act, in a prescribed format, by complying with the procedures contemplated - the petitioner is at liberty to prefer an appeal before the Tamil Nadu Sale Tax Appellate Tribunal and in the event of preferring any such appeal by the petitioner, the Tribunal may condone the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the CST Act. If the dealer fails to give the declaration in 'Form C', he shall be assessed at the CST of a higher rate to the extent of turnover not covered by such declaration. The petitioner filed a statutory appeal before the First Appellate Authority/1st respondent, challenging the inclusion of freight in the taxable turnover and levy of higher rate of tax for want C-Form. 2.The learned counsel for the petitioner states that on behalf of the petitioner, grounds for appeal were elaborately canvassed, as well as the legal positions. The petitioner relied on number of decisions in support of their submissions. The 1st respondent was pleased to give an opportunity of being heard and the petitioner, through their authorised repr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but not the decision itself. Thus, the petitioner is bound to prefer an appeal before the Tamil Nadu Sales Tax Appellate Tribunal, under the provisions of the Act, in a prescribed format, by complying with the procedures contemplated. The petitioner has also raised certain factual disputes in this Writ Petition and the findings of the Tribunal would be of assistance to the High Court for the purpose of exercising the power of judicial review under Article 226 of the Constitution of India. Thus, the importance of the appellate remedy, at no circumstances, be undermined. In view of the facts and circumstances, the petitioner is at liberty to prefer an appeal before the Tamil Nadu Sale Tax Appellate Tribunal and in the event of preferring any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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