Importance of appellate remedy, at no circumstances, be undermined: HC

Saint Gobain Glass India Ltd. Vs Appellate Joint Commissioner (CT) (Madras High Court) The power of judicial review under Article 226 of the Constitution of India is to be exercised to scrutinise the processes through which a decision is taken by the competent authority in consonance with the provisions of the Act, but not the decision itself. Thus, the petitioner is bound to prefer an appeal before the Tamil Nadu Sales Tax Appellate Tribunal, under the provisions of the Act, in a prescribed format, by complying with the procedures contemplated. The petitioner has also raised certain factual d...