2021 (7) TMI 1060

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....h WPs : Mr.S.R.Raghunathan For the Respondents in both WPs : Mr.V.Nanmaran Government Advocate COMMON ORDER The order dated 18.11.2013 pertaining to the Revision of Assessment is under challenge in these present writ petitions. 2. The petitioner is carrying on the business of supplying iron and steel like TMT Bars, CTD Bars and structurals to construction companies, developers, infrast....

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....greater assistance to the High Court for the purpose of exercising the power of judicial review under Article 226 of the Constitution of India. 4. 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....

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....such appellate authorities with reference to the documents and evidences are of paramount importance for the purpose of exercise of judicial review by the High Court under Article 226 of the Constitution of India. 5. The power of judicial review of the High Court under Article 226 of the Constitution of India is to scrutinize the processes through which a decision is taken by the competent auth....

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....to the facts and circumstances based on the documents and evidences. Based on the mere affidavits filed by the litigants, the disputed facts cannot be concluded. Thus, the importance of fact finding by the appellate forums is of more value for the purpose of providing complete justice to the parties approaching the Court of law. 6. The point of delay may be an acceptable ground for the purpose ....