This Court is of the considered opinion that filing of an appeal is the rule. Entertaining a writ petition is only an exception. The routine entertainment of a Writ Petition by dispensing with appellate remedy is not preferable and such an exercise would cause injury to the institutional hierarchy and the importance attached to such appellate institutions. The appellate institutions provided under the statute at no circumstances be undermined by the higher Courts.
Section 107 of the CGST Act, 2017 –– Appeal –– The petitioner were assessed to tax for the Assessment years 2000-01, 2001-02, 2002-03 and 2003-14. The court observed that against the said orders, an appeal is contemplated under Section 107 of the Act. Instead of preferring an appeal, the petitioner has chosen to file the present writ petition raising factual and legal grounds. The filing of an appeal is the rule. Entertaining a writ petition is only an exception. Mere violation of principles of natural justice is insufficient to entertain a writ proceedings. The statutory appellate authorities are the final fact finding authorities. The High Court cannot conduct a roving enquiry with reference to the facts and circumstances based on the documents and evidences.
Held that:- The Hon’ble High Court granted liberty to the petitioner prefer appeals against the orders impugned within a period of 30 days. In the event of filing of any such appeals by the petitioner, the Appellate Deputy Commissioner shall entertain the appeals taking into consideration the pendency of the writ petitions before this Court and adjudicate the appeals on merits, in accordance with law.
This Court is of the considered opinion that filing of an appeal is the rule. Entertaining a writ petition is only an exception. The routine entertainment of a Writ Petition by dispensing with appellate remedy is not preferable and such an exercise would cause injury to the institutional hierarchy and the importance attached to such appellate institutions. The appellate institutions provided under the statute at no circumstances be undermined by the higher Courts.
Section 107 of the CGST Act, 2017 –– Appeal –– The petitioner were assessed to tax for the Assessment years 2000-01, 2001-02, 2002-03 and 2003-14. The court observed that against the said orders, an appeal is contemplated under Section 107 of the Act. Instead of preferring an appeal, the petitioner has chosen to file the present writ petition raising factual and legal grounds. The filing of an appeal is the rule. Entertaining a writ petition is only an exception. Mere violation of principles of natural justice is insufficient to entertain a writ proceedings. The statutory appellate authorities are the final fact finding authorities. The High Court cannot conduct a roving enquiry with reference to the facts and circumstances based on the documents and evidences.
Held that:- The Hon’ble High Court granted liberty to the petitioner prefer appeals against the orders impugned within a period of 30 days. In the event of filing of any such appeals by the petitioner, the Appellate Deputy Commissioner shall entertain the appeals taking into consideration the pendency of the writ petitions before this Court and adjudicate the appeals on merits, in accordance with law.