9911796707
TMI Blog2022 (4) TMI 1557X X X X Extracts X X X X X X X X Extracts X X X X ..... ame should be exhausted, without which, the litigant normally would not be permitted to invoke the extraordinary jurisdiction of this Court under Article 226 of the Constitution except under the following three circumstances (i) Violation of Principles of Natural Justice; (ii) Violation of Statute; and (iii) For want of jurisdiction. The mere pendency of any issue before the Court would not preclude the Assessing Authority or the original Adjudicating Authority to proceed in accordance with law, especially under the provisions of the statute under which they are functioning. Unless and until there is a specific order of stay prohibiting or forbearing the authorities concerned from proceeding further in a particular proceedings, genera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was transferred and a new officer had come in, therefore, the new officer had given further personal hearing to the petitioner on 03.01.2019, on the date the representative of the petitioner appeared and he sought for an adjournment on the ground that, some order is yet to be passed by the Court of law, where, the issue is pending. Therefore, awaiting the orders to be passed by the Court of law, a proceedings can be deferred for some time. 4. Though such a request was made, it is the complaint of the petitioner side, as projected by the learned counsel for the petitioner, such a time was not granted or deferred till the decision to be made by the Court of law, where, the issue was pending, as requested by the petitioner counsel and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... canvassed by Mr. Hs Hredai, learned counsel appearing for the petitioner that, the non granting of the personal hearing, which was conducted by the second officer, as per the request of the petitioner, on the ground that, some orders have to come from the Court of law, would amount to violation of the principles natural of justice, I am not impressed with the said submission, because, so many issues are pending at various law Courts in the Country as these tax legislations are central legislations. Therefore, the mere pendency of any issue before the Court would not preclude the Assessing Authority or the original Adjudicating Authority to proceed in accordance with law, especially under the provisions of the statute under which they are f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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