2020 (10) TMI 1241

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....ithya Reddy, 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 Respondent by Order No. TIN:33341088875/2014-15, dated 26.02.2016 had assessed the liability of the Petitioner for the year 2014-15 under Section 22(4) of the Tamil Nadu Value A....

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....dy provided under the statute. In this context, it has to 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 circumven....