2015 (2) TMI 429

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....or the Respondent : Mr. R. Aravindan ORDER This writ petition is filed challenging the order in Original No.03/CE/COMMR/2014 dated 21.11.2014 passed by the third respondent herein. 2. Heard Mr.R.Gandhi, learned Senior Counsel appearing for Mr.Y.Prakash, learned Counsel for the petitioner and Mr.R.Aravindan, learned Standing Counsel for the respondents and perused the materials placed befo....

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....der without considering the above aspect and therefore the same is passed without jurisdiction. 5. It is further contended by the petitioner that the impugned order also violates principles of natural justice. 6. I am unable to accept the above contentions of the petitioner for the simple reason that it is an admitted fact that the disputed transactions have been taken place within the juris....

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.... Court by exercising the jurisdiction under Article 226 of the Constitution of India. Further under the statute, as against the order passed by the Tribunal, an appellate remedy is available before the Division Bench of the High Court, that too by raising questions of law. Therefore, the petitioner cannot short circuit the procedure and straightaway file this writ petition. 8. The learned Senio....

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....ended that the third respondent is not having jurisdiction. Moreover, it is well settled that in cases involving fiscal nature, availing of statutory appellate remedy has to be first exhausted and the party cannot come directly to this Court and file a petition under Article 226 of the Constitution of India. At this juncture, it is useful to refer to the following decisions:-    ....