AI Drafter 
TaxTMI 
TaxTMI 
2021 (7) TMI 993
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....r to the Assessing Officer is not eligible to pay tax under Section 6 of the Act. Hence, Tax liability is arrived. 3. The learned counsel appearing on behalf of the Writ Petitioner made a submission that not filing of option letter for payment of tax, cannot be taken as a criteria for re-assessment and in fact, the High Court of Madras passed an order dated 18.12.2017 in W.P.No.12556 of 2006, holding that the ''respondent committed an error in holding that the petitioner did not exercise his option''. There are several judgments to establish that based on the Enforcement Directorate Authorities Report, re-assessment cannot be done. 4. The learned counsel for the petitioner reiterated that when it is not necessary to file an option letter for payment of tax under compounding scheme as per the Judgment of this Court, there is no reason for passing the impugned order of assessment by the respondents. Thus, the Assessing Officer has exercised his power beyond his jurisdiction and therefore, the orders impugned are liable to be set aside. 5. The learned counsel for the petitioner further contended that regarding the discrepancies in the turn over, the assessee h....
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....cement Directorate Officials Report, but verified the returns and considered the merits. 10. The respondents have stated that inasmuch as the returns filed by the dealers are incorrect and incomplete, a notice proposing to re-determine and assess the turnover at the appropriate rate of 5% and 14.5% on the difference of turnover after adopting the ratio of 60:40 for civil contract performed by the dealer in the absence of split figures in the books of accounts. The notice issued on 16.10.2017, the dealers had not appeared before the Assessing Authority and produced the books of accounts for verification. Therefore, opportunity of personal hearing was granted to the dealers on 12.12.2017 and 21.03.2018. In reply to this personal hearing notice, the dealer filed a representation dated Nil along with copies of Form T and Form R Certificates and requested to drop the assessment proposed. The reply filed by the dealers was perused with reference to the Inspection Report received from the Enforcement Wing. It was observed that the dealer had not reconciled the figures during the time of inspection and hence, the variation as pointed out by the Enforcement Wing Authorities still persist....
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..... There is a possibility of omission, commission or errors and such an error may cause prejudice to either of the parties. Thus, High Court is expected to be cautious in the matter of dispensing with the appeal provision and entertain a Writ Petition regarding the certain disputed facts. 15. The petitioners are projected that it is a legal question. However, all legal questions, limitation, jurisdiction, etc., shall be adjudicated by the Appellate Authority and they are exercising the quasi-judicial powers and therefore, they are empowered to consider both factual and legal grounds and pass appropriate orders on merits in accordance with law. Hence, such powers are conferred on the Appellate Authority. The institution of Appellate Authority need not be undermined by the High Court. The avenue for an appeal provided under the Statue to the aggrieved persons cannot be taken away by the High Court by entertaining a Writ Petition directly with reference to certain disputes. In the event of entertaining the Writ Petition, opportunity of redressing the grievances before the Appellate Authority is taken away, which is not preferable. 16. The practice of filing the Writ Petitions are....
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....ing Counsel appearing for the respondent, we are of the view that the issues raised in the writ petition are not purely questions of law, but mixed questions of fact, which would require a process of adjudication. Such matters cannot be decided by a Writ Court based on affidavits. Therefore, we do agree with the ultimate conclusion of the learned Writ Court that the appellant should avail the alternate remedy available under the Act. 9.For the reasons, which we have assigned in the preceding paragraph, the Writ Appeal stands dismissed and the appellants are granted 60 days time from the date of receipt of a copy of this judgment to file an appeal before the Commissioner of Customs (Appeals) and if the same is filed, the Commissioner of Customs (Appeals) shall entertain the appeal, without reference to the limitation as the writ petition was filed before this Court in the year 2016, which is well within the period of limitation, had the appellants filed appeals before the Commissioner of Customs (Appeals) at the relevant point of time. 10.Since the learned counsel for the appellants submitted that the certified copy of the impugned order was filed in the writ petit....
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....d evidences, there is a possibility of miscarriage of justice, and therefore, the High Court is expected to be cautious, while entering into the venture of adjudication of certain merits with reference to the original documents and evidences produced by the respective parties to the lis. This being the legislative intention, High Court is expected to trust the institutional authorities as well as the hierarchy of institutions contemplated under the Statutes. Institutional respects are of paramount importance for providing complete justice to the parties and the various stages of adjudication are important for the purpose of correcting omissions, commissions, errors in appreciation of evidence, etc. Powers of the High Court under Article 226 of the Constitution of India cannot be extended nor widened so as to allow lay hands on the facts and circumstances by conducting the trial, nor certain facts and circumstances with reference to documents and evidences can be assumed or presumed or inference can be drawn, which is not preferable. .... 15.As far as the judgment of the Hon'ble Supreme Court of India in the case of M/s.Canon India Private Limited (supra) is co....