2024 (5) TMI 985

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.... Mahadevan And Honourable Mr. Justice Mohammed Shaffiq For the Appellant in all Writ Appeals : Mr. C. Baktha Siromani For the Respondent in all Writ Appeals : Mr. V. Prashanth Kiran Government Advocate COMMON JUDGMENT MOHAMMED SHAFFIQ, J. The present writ appeals are filed challenging the common order passed by the learned Judge dismissing the writ petitions challenging the assessment orders ....

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....tory form in support of their claims as provided under Section 13 of the TNVAT Act. 3. The learned Judge, while rejecting the writ petitions as stated in the opening paragraph, had granted liberty to file appeal before the appellate authority after finding that the appellant had not even filed their replies, in response to the revised notices. 4. It is seen that all the above issues involve exam....

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.... to writ jurisdiction. Thus, we see no reason to interfere with the order relegating the appellant to avail statutory remedy of appeal. The appellate authority is the appropriate authority / forum to examine the above disputed questions of fact. It is trite law that the power under Article 226 of the Constitution of India is neither an appellate or a revisional jurisdiction nor can writ jurisdicti....