9911796707
TMI Blog2025 (2) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... er the relevant provision or not is required to be adjudicated by the Department or Appellate Tribunal and the same cannot be adjudicated under Article 226 of the Constitution in the writ petition in the light of Hon'ble Supreme Court decision in the case of Shalini Shyam Shetty and another Versus Rajendra Shankar Patil, [2010 (7) TMI 877 - SUPREME COURT]. Moreover, perusal of counter affidavit on behalf of Respondents read with documents it is evident that petitioner has failed to co-operate in deciding the matter. In fact, he was permitted to appear for oral hearing and the same has not been availed. Since Respondents have demanded certain authenticated documents relating to subject matter and the same was not made available. That apart, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon'ble Tribunal to admit and hear the appeal on merits, without insisting on payment of pre-deposit or alternatively grant some time to make pre-deposit amount. (iv). For grant of any other relief or reliefs to which the Petitioner is found entitled in the facts and circumstances of the instant case." 2. The petitioner without exhausting statutory remedy of appeal before the Appellate Tribunal under Section 86 of the Finance Act,1994 against the impugned order dated 26.12.2023 passed by the 2nd Respondent has rushed to this Court. The present writ petition could have been entertained in the light of the principle laid down by the Hon'ble Supreme Court in the case of Godrej Sara Lee Ltd. Versus Excise and Taxation Officer-cum-Assessi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not a proper remedy for seriously disputed question of facts that are matters of evidence. 3. Accordingly, the instant writ petition stands disposed of reserving liberty to the petitioner to invoke remedy of appeal before the Appellate Tribunal within a period of eight weeks from the date of receipt of this order. The Appellate Tribunal is hereby requested to condone the delay. In other words, time spent in the present litigation shall be taken note of for the purpose of condonation of delay in filing appeal. The Appellate Tribunal is hereby requested to decide the petitioner's appeal to be filed within a reasonable period of three months from the date of receipt of such appeal. 4. With the above observations, instant writ petition stan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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