TaxTMI 
TaxTMI 
2025 (1) TMI 666
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.... of the Tamil Nadu Value Added Tax Act, 2006(hereinafter referred to as "the Act"). 2. It is submitted by the learned counsel for the petitioner and Respondents in unison that the issue stands covered by the orders of this Court in W.A.(MD)Nos.1613 of 2021 dated 01.12.2022 wherein after relying upon the judgment of this Court in Commercial Taxes Department vs. M/s.Everest Industries Limited in W.A.Nos.1260 of 2017, the writ appeal stood disposed observing as under: "3. Today, when the case was taken up for consideration, the learned Additional Government Pleader appearing for the appellants and the learned counsel for the respondents submitted that the issue involved herein has already been considered by judgment dated 31.03.2022 passed ....
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....India is an absolute bar. We are of the said view after noting the observations/findings rendered by the Hon'ble Supreme Court in the following paragraphs : 11. In the backdrop of these facts, the central question is: whether the High Court ought to have entertained the writ petition filed by the respondent? As regards the power of the High Court to issue directions, orders or writs in exercise of its jurisdiction under Article 226 of the Constitution of India, the same is no more res integra. Even though the High Court can entertain a writ petition against any order or direction passed/action taken by the State under Article 226 of the Constitution, it ought not to do so as a matter of course when the aggrieved person could have availed ....
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.... with the legislative intent regarding the dispensation explicitly prescribed under Section 31 of the 2005 Act. That would render the legislative scheme and intention behind the stated provision otiose. ...... 19........ Pertinently, no finding has been recorded by the High Court that it was a case of violation of principles of natural justice or non compliance of statutory requirements in any manner. Be that as it may, since the statutory period specified for filing of appeal had expired long back in August, 2017 itself and the appeal came to be filed by the respondent only on 24.9.2018, without substantiating the plea about inability to file appeal within the prescribed time, no indulgence could be shown to the respondent at all.? 6. ....
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.... of the principles of natural justice, the Court will step in and exercise its jurisdiction under Article 226 of The Constitution of India. 8. Further, it would be highly beneficial to refer to the celebrated decision of the Constitution Bench of the Hon'ble Supreme Court in the case of Mafatlal Industries Ltd. Vs. Union of India [reported in 1997 (5) SCC 536] wherein it was held that the jurisdiction of the High Courts under Article 226 and that of the Hon-ble Supreme Court under Article 32 of The Constitution of India could not be circumscribed by the provisions of the Enactment (Central Excise Act) and they would certainly have due regard to the legislative intent evidenced by the provisions of the Act and would exercise their jurisdic....
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....ithin its power to set aside the same, because any illegality cannot be perpetuated on technicalities. Further, as per the provisions of the TNVAT Act, Section 84 empowers rectification of orders within five years from the date of any order passed by the assessing officer. It is settled law that the error contemplated therein is not just factual, but also legal error. When the power to the statutory authority is granted upto five years to modify the order, it cannot be said that the constitutional authorities would not have power to review the action. Therefore, concurring with the Division Bench, we do not concur with the decision of the Learned Judge to dismiss the writ petitions on the technicality of limitation, that too, when the batch....