2021 (9) TMI 873

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....importing Far infra Red (FIR) Bio Ceramic Healthcare products such as T.Shirts, Socks, Waist Belt, Knee bands, ankle bands, beads, food containers etc., and marketing through the distributors. The petitioners are assessees on the file of the 1st respondent. The petitioners were finally assessed to tax at a total of Rs. 6,32,36,976/-, Rs. 18,59,47,825/- Rs. 21,38,46,910/- and Rs. 6,88,78,656/- & Rs. 6,87,00,808/- for the Assessment years 2000-01, 2001-02, 2002-03 and 2003-14 respectively, under Tamil Nadu Goods and Service Tax Act. 2. Perusal of the orders impugned would reveal that the Assistant Commissioner/1st respondent passed orders in proceedings dated 30.08.2010. Against the said orders passed by the Assistant Commissioner, an appe....

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....the Constitution of India, as every Writ Petition is filed based on one or the other ground stating that the principles of natural justice is violated or statutory requirements are not complied with or there is an illegality or otherwise. Thus, dispensing with an appellate remedy is 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 revie....