2021 (7) TMI 1160

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....d by the Assistant Commissioner (CT), Central-I Assessment Circle, Tirupur, in proceedings dated 09.12.2014 are under challenge in the present Writ Petitions. 2.The learned counsel appearing for the petitioner made a submission that this Court passed an order on 09.12.2014 in W.P.No.26148 of 2014 & etc., wherein directions were issued to the petitioners therein to submit their reply to the Pre-Revision notice raising all contentions within a period of 30 days from the date of receipt of a copy of that order and a further direction was issued that the Commissioner thereupon shall nominate an Officer to enquire into the matter in respect of all the notices (subject matter of all the Writ Petitions) to consider the reply given by the petition....

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....pealable orders. The Court cannot encourage multiplicity of litigation instituted by the dealers, in order to avoid or postpone the issues. The issues are to be addressed in an appropriate and systematic manner and in accordance with the provisions of law. When the law enumerates the procedures to be adopted, the said procedures are to be scrupulously followed for the purpose of reaching finality in respect of the disputed issues. Contrarily, at every stage if the litigations are entertained, then the very continuance of the proceedings are derailed and the competent authorities would not be in a position to finalise the disputes raised with reference to the grounds. In normal circumstances, the competent authorities must be allowed to proc....

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....s 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 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. 7.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 authority by following the procedur....