TaxTMI 
TaxTMI 
2021 (9) TMI 365
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....r referred to as, 'the TNVAT Act') and under the Central Sales Tax Act, 1956 (hereinafter referred to as, 'the CST Act'). The petitioner filed his monthly returns for the Assessment Years 2007-08, 2008-09 and 2009-10, declaring the total and taxable turnovers for the Assessment Years based on sales invoices issued and also indicating the Input Tax Credit availed/adjusted towards VAT liability for the year. 3.The petitioner states that once the Assessment Year is over, then it is mandatory that the Assessing Officer has to accept the returns as such and pass an order on self assessment basis in accordance with Section 22(2) of the TNVAT Act. In respect of the Assessment Year 2007-08, the original assessment order under Secti....
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....57,393/-. The Enforcement Official, in their report dated 03.11.2010, stated that the income of Rs. 5,52,685/- through credit notes and taxable @ 12.5%. Pursuant to the report of the Enforcement Officials, the competent authority determined to revise the assessment and the said assessment is made based on the files as well as the inspection conducted. Verification of the files, reports, etc., cannot be done by this Court with reference to the original proceedings, which is impugned in the present Writ Petition. If all any discrepancy or errors or non-adherence of the principles settled by the Courts, the petitioner is bound to prefer an appeal. The appellate authority is the final fact finding authority. More specifically in the present cas....
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....orities. 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 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 exercise would cause injury to the institutional hierarchy and the importance attached to such appellate insti....