AI Drafter 
TaxTMI 
TaxTMI 
2018 (9) TMI 889
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....usly contended that the application submitted by the writ petitioner seeking certain relevant documents have not been considered at all. This apart, the order impugned shows that there is no proper application of mind on the part of the authorities. In other words, the impugned order is non-speaking and the authorities, who passed the orders had not applied his mind in respect of the objections raised by the writ petitioner. 3.The grievances of the writ petitioner is that the objections submitted by the writ petitioner has been extracted in the impugned order and the same has been rejected without assigning any independent reasons. Thus, the orders are liable to be scrapped. 4.The learned counsel appearing for the writ petitioner furt....
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....t. 7.May that it be. This court is of an opinion that against the revision order passed under Section 27 of the Tamil Nadu Value Added Tax, 2006(hereinafter referred to as "the TNVAT Act"), there is an appeal under Section 51 of the said Act. The writ petitioner has to exhaust the appeal remedy provided under the provisions of "the TNVAT Act". The Appellate Authority under the provisions of "the TNVAT Act" is exercising quasi judicial powers and therefore, they are competent to adjudicate all the legal grounds raised by the writ petitioner in these writ petitions. The writ petitioner is at liberty to prefer an appeal, setting out all the grounds raised in these writ petitions, including the violation of Principles of Natural Justice and ....
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....Under Articles 226/227 of the Constitution of India is not available if an efficacious alternative remedy is available to any aggrieved person. (See Sadhana Lodh v. National Insurance Co. Ltd.; Surya Dev Rai v. Ram Chander Rai and SBI v. Allied Chemical Laboratories.) 3. Commissioner of Income Tax and Ors. v. ChhabilDass Agarwal, MANU/SC/0802/2013 : 2014 (1) SCC 603, as follows: Para 15. while it can be said that this Court has recognised some exceptions to the Rule of alternative remedy i.e. where the statutory authority has not acted in accordance with the provisions of the enactment in question, or in defiance of the fundamental principles of judicial procedure, or has resorted to invoke the provisions which are repeale....
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....eral Manager, Sri Siddeshwara Cooperative Bank Limited and another vs. Ikbal and others, 2013 (10) SCC 83. The writ petition ought to have been dismissed at the threshold on the ground of maintainability. The Division Bench erred in declining to interfere with the same. The Supreme Court agreed to the arguments and held the same also noted that the writ petition ought not to have been entertained and the interim order granted for the mere asking without assigning special reasons, and that too without even granting opportunity to the Appellant to contest the maintainability of the writ petition and failure to notice the subsequent developments in the interregnum. 5. State of Himachal Pradesh v. Gujarat Ambuja Cement Ltd. reported at....
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....1089, Constitution Benches of the Supreme Court held that Article 226 of the Constitution confers on all the High Courts a very wide power in the matter of issuing writs. However, the remedy of writ is an absolutely discretionary remedy and the High Court has always the discretion to refuse to grant any writ if it is satisfied that the aggrieved party can have an adequate or suitable relief elsewhere. The Court, in extraordinary circumstances, may exercise the power if it comes to the conclusion that there has been a breach of principles of natural justice or procedure required for decision has not been adopted. 7. First Income-Tax Officer, Salem v. M/s. Short Brothers (P) Ltd., [1966] 3 SCR 84 and State of U.P. a....