2022 (4) TMI 761

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....original dated 11-11-2016 passed by the respondent is under challenge in the present writ petition. 2. The Preamble of the impugned order dated 11-11-2016 states that "any person deeming himself aggrieved by this order may appeal against the same to the Commissioner (Appeals) at 121, Utthamar Gandhi Salai, Chennai - 34." 3. The procedures for filing an appeal is also stated in the Prea....

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....ted by the Appellate authority with reference to the documents and evidences made available. High Court cannot straight away given the relief, granting interest for the refunded amount for the petitioner. The Appellate authority is the final fact finding authority and the adjudication is of greater importance for the purpose of resolving the disputed issues. 5. Preferring an appeal is the ru....

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....ng 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 ....

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....ellate forums would be a valuable assistance for the purpose of exercise of judicial review by the High Court under Article 226 of the Constitution of India. The High Court cannot conduct a roving enquiry with reference to the facts and circumstances based on the documents and evidences. Based on the mere affidavits filed by the litigants, the disputed facts cannot be concluded. Thus, the importan....