M/S.Ncr Corporation India Pvt v. The Commissioner Of Gst

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 29.06.2021

CORAM

THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM W.P.No.19976 of 2018 and W.M.P.No.23388 of 2018 M/s.NCR Corporation India Pvt. Ltd., Rep. By its Authorised Representative Mr.Mohamed Kasim Sheriff, 17/5 B1A, 17/3 Vazhudavur Road, Kurumbapet, Puducherry 605 009.

..Petitioner Vs.

The Commissioner of GST & Central Excise, Puducherry Commissionerate, No.1, Goubert Avenue, Puducherry 605 001.

..Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records in File No.C.No.V/Ch.84/15/03/2018 - Cx.,aj comprising of Order - In - Original No.19/2018 ( C)(C.Ex) (Denovo) dated 08.05.2018 and quash the same as illegal, arbitrary and unconstitutional as the same is violative of Article 265 of Constitution of India.

For Petitioner : Mr.Akhil Suresh For Respondent : Ms.Hema Muralikrishnan (Senior Panel Counsel)

ORDER

The relief sought for in the present Writ Petition is to quash the order of assessment passed by the respondent. 2.The learned counsel appearing on behalf of the petitioner made a submission that in violation of constitutional provisions and in violation of the Act, the impugned order of assessment has been passed. However, the petitioner has not challenged any of the provisions of the Act in the Writ Petition, but, the order of assessment passed by the authority competent based on the facts are under challenge in the present Writ Petition. 3.The mixed question of fact and law has to be adjudicated with reference to the original records and evidences, before the appellate authority. In the present case, the appellate

authority is the Tribunal constituted and the appeal is to be preferred under Section 86 of the Indian Evidences Act, 1994. The importance of the appellate remedy can never be undermined and the petitioner has to exhaust the same as the mixed question of fact and law are to be considered by the appellate authority, who is the final fact finding authority.

4.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 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.

5.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.

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.

6.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. 7.In view of the facts and circumstances, the petitioner is at liberty to approach the appellate authority, by preferring an appeal in a prescribed format, following the procedures contemplated, within a period of two weeks from the date of receipt of a copy of this order. The appellate authority, in the event of receiving any such appeal from the petitioner, shall entertain the same, condone the delay if any, and adjudicate the appeal on merits, in accordance with law and by affording opportunity to the parties concerned, as expeditiously as possible.

8.With these observations, the Writ Petition stands disposed of. No costs. Consequently, connected Miscellaneous Petition is closed.

Sd/- Assistant Registrar(CS II) //True Copy// Sub Assistant Registrar gsa To The Commissioner of GST & Central Excise, Puducherry Commissionerate, No.1, Goubert Avenue, Puducherry 605 001.

+1cc to M/s.Hema MuraliKrishnan, Advocate SR.No. 29944 W.P.No.19976 of 2018 VA II(CO) B.VC(28.07.2021)