2021 (7) TMI 1050

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....e passed against the provisions of the Tamil Nadu Goods and Services Tax Act, 1956 and in violation of decision of the Hon'ble Division Bench of this Court in various judgments. 3.However, the fact remains that the impugned orders are assessment orders, which are appealable under the provisions of the Act. Admittedly, the petitioner has not exhausted the statutory appeal remedy contemplated and this Court is of the considered opinion that with reference to the disputed facts, an adjudication before the appellate authority is of paramount importance. Exhausting the appeal is the rule to be followed, as the appellate authority is the final fact finding authority. The original proceedings passed by the competent authority cannot be t....

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....principles of natural justice is insufficient to entertain a writ proceedings under Article 226 of the Constitution of India, as every Writ Petition is filed based on one or the other ground stating that the principles of natural justice is violated or statutory requirements are not complied with or there is an illegality or otherwise. Thus, dispensing with an appellate remedy is to be granted cautiously in view of the fact that the very purpose and object of legislation providing an appellate remedy cannot be diluted nor the benefit be denied to the aggrieved person to exhaust the same. The statutory appellate authorities are the final fact finding authorities. Thus, the finding to be made by such appellate authorities with reference to th....