High Court affirms Single Judge, directs appeal for factual disputes. Liberty to file appeal within two weeks.

The High Court of Madras dismissed the writ appeal challenging an Order-in-Original imposing a penalty, affirming the Single Judge's decision that factual disputes should be addressed through the appeal remedy available under the Statute. The Court held that the disputed factual issues should be left for the Appellate Authority to decide, endorsing the Single Judge's approach. The appellant was granted liberty to file a regular appeal within two weeks but was not awarded costs. A connected CMP was also dismissed in light of this judgment.

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Issues:
Challenge to Order-in-Original imposing penalty - Jurisdiction of Writ Court to decide factual disputes - Appeal remedy under the Statute.

Analysis:
The High Court of Madras, comprising of Justice T.S. Sivagnanam and Justice R.N. Manjula, heard an appeal filed by a dealer against an Order-in-Original dated 24.10.2018, imposing a penalty. The dealer had initially filed a writ petition against this order, which was dismissed by a Single Judge on the grounds that the dealer should pursue the appeal remedy available under the Statute. The appellant's counsel contested the correctness of the Order-in-Original before the High Court, arguing various grounds against the penalty imposition. The respondent's Senior Standing Counsel also presented arguments in response.

The High Court observed that the contentions raised in the appeal were not merely questions of law but involved factual allegations present in the show cause notice and the Order-in-Original. The Single Judge's decision not to delve into disputed factual questions and leave them for the Appellate Authority was endorsed by the High Court. Consequently, the High Court found no valid reason to interfere with the Single Judge's order and dismissed the writ appeal. However, the appellant was granted liberty to file a regular appeal before the Appellate Authority within two weeks from the date of receipt of the judgment. The time limit set by the Single Judge for filing the appeal was to be followed, and no costs were awarded. A connected CMP was also dismissed as a result of this judgment.

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