2021 (7) TMI 642

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....writ petitions. 2. The learned counsel for the petitioner reiterated that no opportunity of hearing was provided to the writ petitioner and the writ petitioner was not given sufficient opportunity even to cross-examine the witnesses. Thus, the provisions of the Act are violated and accordingly the order of assessment impugned is liable to be set aside. Referring to the Provisions of the Act, the learned counsel made a submission that the respondents are bound to provide opportunity to the writ petitioner to defend his cases. However, no such opportunity was given and, therefore, the order impugned is untenable. 3. Admittedly, the Original Assessment Order is an appealable order under the provisions of TNVAT Act, more specifically, Sec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....me day of the notice dated 27.04.2015 in person had appeared before the Assessing Officer on 15.05.2015 neither for the purpose of being heard in personal nor for filing objections along with documentary evidence, but along with a petition seeking for adjournment of the case for 30 days (upto 14.06.2015) from the date of such petition for filing his objections or otherwise to act upon the contents of the notice dt: 27.05.2015 and requested to provide the purchase details which were stated in the notice dt: 27.04.2015. The requisition of the dealer in the adjournment petition was simply accepted by providing purchase details as requested and the time for filing his objections was extended upto 14.06.2015 but with a condition that the dealer ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntrary to the findings made in the impugned order. However, writ petitioner is of an opinion that further more opportunity is to be provided. He is at liberty to prefer an appeal in a prescribed format and by complying with the provisions of the statutes. However, the High Court adjudicate the issues on merits which requires scrutinization of documents and evidences. 6. Preferring an appeal is the rule. Entertaining a Writ Petition before exhausting the appellate remedy is an exception. Undoubtedly, writ proceedings may be entertained before exhausting the appellate remedy. However, it is to be ensured that there is an imminent threat or gross injustice warranting urgent relief to be granted. Mere violation of principles of natural ju....