Natural justice challenge fails where opportunity was given and alternative statutory remedy remained available

Mere non-exercise of an enabling power to call for documents under section 54 of the Tamil Nadu General Sales Tax Act does not, by itself, establish breach of natural justice. Where the assessee was given an opportunity after remand to produce the relevant forms, and the record showed the forms were being withheld by the selling dealer due to outstanding dues, no denial of a fair opportunity was made out. In those circumstances, writ intervention was declined because the assessee had an alternative statutory remedy, and the plea of violation of natural justice failed.

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Issues: Whether the assessee had established violation of principles of natural justice so as to justify interference in writ jurisdiction despite the availability of an alternative statutory remedy.

Analysis: The assessment had been made after the matter was remanded with an opportunity to produce the relevant forms. Section 54 of the Tamil Nadu General Sales Tax Act was treated as an enabling provision empowering the assessing authority to compel production of documents, but non-exercise of that power did not by itself amount to a breach of natural justice. The record also showed that the forms were being withheld by the selling dealer because of outstanding dues, and the assessee was expected to settle those dues and secure the forms. In these circumstances, no violation of natural justice was established, and the writ petition was rightly rejected on the ground that an alternative remedy was available.

Conclusion: The plea of violation of natural justice was rejected, and writ relief was not available in view of the alternative statutory remedy.

Ratio Decidendi: Mere failure of the assessing authority to invoke an enabling power to summon documents does not amount to violation of natural justice where the assessee has an alternative statutory remedy and no denial of a fair opportunity is shown.

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