2020 (11) TMI 722

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....j (in both WPs) For Respondent : Mr. A.N.R.Jayaprathab Government Advocate (Taxes) (in both WPs) COMMON ORDER Heard Mr. V.S.Manoj, Learned Counsel for the Petitioner and Mr. A.N.R.Jayaprathap, Learned Government Advocate (Taxes) for the Respondent and perused the materials placed on record, apart from the pleadings of the parties. 2. The Writ Petitions challenge the orders in CST/77378....

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.... provided under the statute. In this context, it must be recapitulated here that the Hon'ble Supreme Court of India in Assistant Collector of Central Excise -vs- Dunlop India Limited [(1985) 1 SCC 260] has succinctly explained the legal position relating to the exercise of discretionary powers under writ jurisdiction as follows:- "3. Article 226 is not meant to short-circuit or circum....