Madras High Court
Datacraft India Ltd vs The Assistant Commissioner (Ct) on 9 July, 2021
W.P. No.9274 of 2014
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 09.07.2021
CORAM
THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM
W.P.No.9274 of 2014
and M.P.No.1 of 2014
Datacraft India Ltd.,
Now known as Dimension Data India Ltd.,
Rep. By its J.Mohanraj
Regional Head
Oval Building,
Nos.10 & 12, Venkat Narayana Road,
T.Nagar, Chennai 600 017. ..Petitioner
Vs.
The Assistant Commissioner (CT)
Nungambakkam Assessment Circle,
No.88, Mayor Ramanathan Salai,
Chennai 31. ..Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India, to
issue a Writ of Certiorari, calling for the impugned order of respondent
passed in CST No.635502/2003-04 dated 10.03.2014 and to quash the same.
For Petitioner : Mr.N.Murali
For Respondent : Mr.V.Nanmaran
(Government Advocate)
1/8
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W.P. No.9274 of 2014
ORDER
The original assessment order passed by the respondent in
proceeding dated 10.03.2014 is under challenge in the present Writ Petition.
The assessment order was for the Assessment Year 2003-04.
2.The learned counsel for the petitioner made a submission that
the issues with reference to the sale of particular goods was already settled
and therefore, the tax imposed by the respondent in the assessment order is
contrary to the earlier order passed by the appellate authority on the very
same subject. Even the High Court also granted the benefit of exemption, in
respect of the certain commodities and those aspects were not taken into
consideration by the respondent while passing the assessment order.
Therefore, the petitioner has chosen to file the present Writ Petition.
3.The learned counsel for the petitioner made a submission that
this Court has passed an order in W.P.No.39115 of 2005, regarding the
classification of Routers and the benefit of the said judgment is to be
extended to the petitioner also.
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W.P. No.9274 of 2014
4.This Court is of the considered opinion that the said judgment
relied on by the petitioner is of the year 2017. The impugned order was
passed on 10.03.2014, with reference to the Assessment Year 2003-04.
Therefore, the facts and circumstances with reference to the particular
Assessment Year is to be considered by the competent authority. If at all the
benefit is to be extended, for such extension, an adjudication of facts are of
paramount importance. The High Court cannot conduct a rowing enquiry
with reference to the product sold, as well as the disputed facts with
reference to the documents and evidences. The appellate authorities are the
final fact finding authorities and their findings on facts are of paramount
importance for the purpose of exercise of the power of judicial review by
the High Court. In the event of adjudication of original issues and the facts
in the absence of verification of original records and merely based on the
affidavits, there is a possibility of commissions, omissions or errors. Thus,
in all circumstances, the aggrieved parties must exhaust the statutory
appellate remedy provided. The importance of the statutory appeals can
never be undermined. The legislative intention is to provide an opportunity
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W.P. No.9274 of 2014
to the aggrieved person to redress their grievances, more specifically, with
reference to the documents and evidences. Thus, the High Court is not
expected to venture into the adjudication of factual disputes and only in the
event of an order passed by an authority having no jurisdiction, or if an
allegation of malafides are raised, the original proceedings may be
entertained and in all other circumstances, the aggrieved persons are bound
to exhaust the statutory appellate remedy, as contemplated.
5.Preferring an appeal is the rule. Entertaining a Writ Petition
before exhausting the appellate remedy is an exception. Undoubtedly, writ
proceedings may be entertained before exhausting the appellate remedy.
However, it is to be ensured that there is an imminent threat or gross
injustice warranting urgent relief to be granted. Mere violation of principles
of natural justice is insufficient to entertain a writ proceedings under Article
226 of the Constitution of India, as every Writ Petition is filed based on one
or the other ground stating that the principles of natural justice is violated or
statutory requirements are not complied with or there is an illegality or
otherwise. Thus, dispensing with an appellate remedy is to be granted
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W.P. No.9274 of 2014
cautiously in view of the fact that the very purpose and object of legislation
providing 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 226 of the Constitution of India.
6.The power of judicial review of the High Court under Article
226 of the Constitution of India is to scrutinize the processes through which
a decision is taken by the competent authority by following the procedures
as contemplated, but not the decision itself. Therefore, 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. The appellate forums are the final fact
finding authorities and more so, possessing expertise in a particular field.
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W.P. No.9274 of 2014
Thus, the finding of such appellate 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 importance of
fact finding by the appellate forums is of more value for the purpose of
providing complete justice to the parties approaching the Court of law.
7.The point of delay may be an acceptable ground for the purpose
of entertaining a Writ Petition. The practise of filing the Writ Petition
without exhausting the statutory remedies are in ascending mode and such
Writ Petitions are filed with a view to avoid pre-deposits to be made in
statutory appeals and on the ground that the appellate remedies are time
consuming.
8.In view of the facts and circumstances, the petitioner is at liberty
to file an appeal, before the jurisdictional appellate authority, along with the
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W.P. No.9274 of 2014
judgments relied upon and the orders, if any passed by the appellate
authority on earlier circumstances, etc., in a prescribed format and by
complying with the provisions of the Act, within a period of four weeks
from the date of receipt of a copy of this order and if any such appeal is filed
by the petitioner, the same shall be entertained and disposed of by the
appellate authority, by affording opportunity to the petitioner, in the manner
known to law.
With this direction, the Writ Petition stands disposed of. No costs.
09.07.2021
gsa
Index : Yes
Speaking Order : Yes
Note: Registry is directed to handover
the original impugned order to
the learned counsel on record.
To
The Assistant Commissioner (CT)
Nungambakkam Assessment Circle,
No.88, Mayor Ramanathan Salai,
Chennai 31.
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W.P. No.9274 of 2014
S.M.SUBRAMANIAM, J.
gsa
W.P.No.9274 of 2014
09.07.2021
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