2021 (8) TMI 1006

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.... and various SEZ developers and Co-developers such as Nokia, Cheyyar etc. The petitioner is a registered dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006 and the petitioner claimed Input Tax Credit under Section 5(2) r/w Section 19(1) proviso of the Tamil Nadu Value Added Tax Act against their output tax liability. Most specifically for the assessment year 2013-14, an adjudication was made and the authority passed the order rejecting the claim of the writ petitioner. 3. The learned counsel for the petitioner drawn the attention of this Court with reference to the order impugned passed by the respondent and contended that, the petitioner was not provided with an opportunity to put forth their case in entirety. It is....

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.... there is no opportunity was provided. The sufficiency of the opportunity is questioned by the petitioner. In such circumstances, the Appellate remedy would be proper and Appellate Authority is a quasi-judicial authority and therefore, empower to adjudicate both the question of facts as well as the legal grounds raised along with the Judgment relied upon. 6. The impugned order states that the petitioner has not proved the movement of goods and further not moved the mode of payment. These issues require an adjudication with reference to the documents and evidences. The Appellate Authority is the final fact finding authority and therefore competent to call for the original records and adjudicate the issues by affording an opportunity to al....

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....ieved 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. 9. 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 procedures as contemplated, but not the decision itself. Therefore, the routine entertainment of a Writ Petition by dispensing with appellate remedy is not preferable and such an exerci....