2021 (8) TMI 1069

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....For the Petitioner : Mr.G.Natarajan For the Respondent : Mr.T.N.C.Kaushi, Government Advocate (Taxes) COMMON ORDER The impugned orders dated 15.02.2021, passed under Section 73(4) and Section 74(1) of the Tamil Nadu Goods and Service Tax Act, 2017 (hereinafter referred to as "the TNGST Act") are sought to be quashed in the present writ petitions. 2.The petitioner is a manufacturer of T....

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.... operations. Summons dated 16.09.2020 was issued by the respondent on the petitioner directing to submit various documents. 4.The learned counsel for the petitioner reiterated that the petitioner was all along cooperating with the respondent and produced all the documents. However, show cause notices were issued for three assessment years on 19.12.2020. The petitioner requested for grant of tim....

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....appellate authority, has chosen to file these writ petitions claiming that the authorities have committed certain irregularity in appreciating the documents and objections submitted by the petitioner. 6.This Court is of the considered opinion that when an appellate remedy is contemplated under the provisions of the TNGST Act, more specifically under Section 107, the petitioner has to exhaust th....

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....ellate remedy is the rule. Dispensing with the appellate remedy is an exception. Power of discretion is to be exercised discretely only if there is an imminent urgency or damage, if any, caused or there is any threat, which cannot be compensated then alone, the extraordinary power may be invoked for the purpose of granting relief by dispensing with the appellate remedy. 8.Power of judicial revi....