AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2018 (12) TMI 1011
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....cise of powers under section 31(1) of the TVAT Act, 2004 for the assessment years 2010-2011 to 2014-2015. 2. Indisputedly, the order passed by the assessing authority impugned in the instant proceedings dated March 31, 2016 is appealable under section 69 and second appeal under section 71 before the Tribunal and further a revision petition before the High Court under section 72 on a question of law. That, an in built mechanism has been provided under the Act, 2004, if the dealer is aggrieved may file an appeal against the order of assessment or penalty levied under the Act, 2004 provided the amount of tax assessed or the penalty levied has been paid with a discretion to the authority before whom an appeal has been preferred for reasons to ....
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....e order impugned of the assessing authority dated 31st March, 2013 indicates that the desired documentary evidence which the assessing authority called for to be produced by the petitioner, despite opportunity was withheld and the assessing officer has observed that the record required for the purpose of assessment including the books of account, viz., purchase register, permit register, C form utilization regis- ter and counterfoils of C form, stock register, bill register, copy of RA bill(s), records and documents of earthwork, labour register, etc., could not be produced despite opportunity being afforded and only summary statement of purchase of materials, statement of permit utilization, C form utilization statement are produced which ....
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....cordingly, proceeded to make a computation for the respective assessment years under its impugned order of assessment dated March 31, 2016. 6. In the writ petition preferred by the petitioner, counsel has tried to justify that the order of assessment is bad on manifold reasons, but there is no pleadings on record as to why the petitioner has not avail the statutory remedy of appeal provided under section 69 of the Act, 2004 and the only averment which has been made by the petitioner is in para 42 holding that there is no other efficacious alternative remedy available except to approach this court in filing the writ petition under article 226 of the Constitution of India. 7. After the notice has come to be served, counter-affidavit had bee....
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....hat can certainly be revisited by the appellate authority under the Act, 2004 and apart from the provision of statutory appeal available at the command of the assessee, the order of the appellate authority is further appealable/revisable, not by the Departmental authority but later by the High Court also under section 72 and the Legislature in its wisdom is of the view that if such a revision petition is being preferred before the High Court, that shall be heard at least by two judges, there appears no reason to circumvent the in-built mechanism which has been provided to the assessee if aggrieved by the order of assessing authority under the Act, 2004. 10. We are persuaded with the preliminary objection raised by the respondents regarding....
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....ion has been filed for the enforcement of any of the fundamental rights or where there has been a violation of the principle of natural justice or where the order or proceedings are wholly without jurisdiction or the vires of an Act is challenged...." 11. These principles have been further considered by the apex court in United Bank of India v. Satyawati Tondon reported in [2010] 158 Comp Cas 251 (SC) ; [2010] 8 SCC 110, wherein it has been further reiterated that if an effective alternative remedy under the statute is available to the aggrieved person the High Court should restrain to exercise its inherent juris- diction under article 226 of the Constitution and that apart, it is otherwise the requirement of law that if the in-built mecha....
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.... not fall in any of the three contingencies which have been referred to above. At the same time, as it reveals that although there is no pleadings on record as to why the statutory remedy of appeal is not effective and efficacious remedy available under the Act, 2004, the reason prima facie appears to be a condition of pre-deposit as envisaged under proviso to section 69 of the Act, 2004 but that may not be a reason for this court to entertain the present writ petition under article 226 of the Constitution and this court is clear in its view that as long as the statutory remedy is available under the statute, it is advisable for this court to restrain from exercising its inherent jurisdiction under article 226 of the Constitution and we per....