2015 (11) TMI 1633

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....upport of such contention, the learned counsel has relied on Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 and also a decision of this Court made in W.P.Nos. 13502 and 13503 of 2015, dated 01.06.2015. In this case, the petitioner wants to contend that there is a violation of principles of natural justice and therefore, the Writ Petition is maintainable. 3. I am unable to appreciate the said contention, as it is evident from the impugned order of assessment that a notice was issued to the petitioner inviting objections and the said notice was received by the petitioner on 10.08.2015 and even after receipt of such notice, the petitioner has failed to submit their objections till the date of passing of the impugned order. When tha....

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....no dispute that as against the order of assessment, there is an appeal remedy available to the petitioner before the appellate authority. When such an alternative remedy of appeal provided under the statute is available against the impugned assessment order, this Court cannot interfere with such assessment order by entertaining this Writ Petition under Article 226 of the Constitution of India, as it is well settled that in such kind of matters, the party should exhaust all the available alternative remedies before resorting to file a Writ Petition before this Court. It is well settled that in fiscal matters resorting to file writ petitions before the High Court without exhausting the statutory remedy of appeal before the appellate authority....