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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the writ petition was maintainable despite an alternate appellate remedy, when the impugned assessment order was passed without affording personal hearing in breach of earlier directions and principles of natural justice.
Analysis: The assessment arose under the Tamil Nadu Value Added Tax Act, 2006. Although an appellate remedy was available, the bar of alternate remedy is not absolute and may be bypassed where there is lack of jurisdiction, violation of natural justice, or ineffectiveness of the alternate remedy. The record showed that the respondent had failed to grant personal hearing despite a specific earlier direction to do so. That omission amounted to a clear breach of the principles of natural justice, and therefore justified exercise of writ jurisdiction under Article 226. The assessment was also directed to be made afresh independently, without treating the enforcement proposal as the sole basis.
Conclusion: The writ petition was maintainable and the impugned assessment order was set aside with a direction for fresh assessment after granting personal hearing.
Ratio Decidendi: An alternate statutory remedy does not bar writ interference where the impugned order is passed in breach of natural justice, including denial of a mandated personal hearing.
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