2021 (6) TMI 1204

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....CE S.M. SUBRAMANIAM For Petitioner : Mr.V.S.Manoj (In all W.Ps.) For Respondents : Mr.V.Veluchamy, (In all W.Ps) Government Advocate COMMON ORDER The impugned orders dated 22.05.2015, passed by the Assessing Authority, viz., the Commercial Tax Officer, Nandanam Assessment Circle under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as "the TNVAT Act"....

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....e all the relevant factors and the grounds raised and if all the grounds are met with by the Assessing Officer, the same need not be looked into by the High Court in a writ proceedings, as appeal provisions are available under the Act for redressal of grievances. Appellate remedy cannot be dispensed with in a routine manner by the High Court. Appellate remedies are provided in order to redress the....

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....ccordance with law, but not the decision itself. Therefore, non-consideration of certain grounds, judgments or otherwise may be a good ground for filing an appeal by the petitioner, but not certainly a writ proceedings under Article 226 of the Constitution of India, as the High Court cannot conduct a roving enquiry with reference to the disputed facts and circumstances. Thus, the High Court cannot....

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....e of granting relief by dispensing with the appellate remedy. All the writ petitions filed, merely on the ground of non-consideration of certain grounds or judgments, cannot be brought within the ambit of exception. Thus, the petitioner has to exhaust the appellate remedy as contemplated under Section 51 of the TNVAT Act. Section 51 provides "Appeal to Appellate Deputy Commissioner"; Section 58 pr....