2019 (6) TMI 804

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....the four writ petitions. 3. Considering the narrow compass on which these writ petitions turn, the main writ petitions itself are taken up for disposal with the consent of both the learned counsel. 4. As mentioned supra, instant writ petitions turn on a very narrow compass and therefore, it may not be necessary to advert to facts in great detail. Suffice to say that these writ petitions pertain to assessments under 'The Tamil Nadu Value Added Tax Act, 2006' ('TNVAT Act' for brevity). 5. There is no dispute or disagreement before this Court that facts are common with the exception of assessment years and numerical values. In these four writ petitions, relevant assessment years are 2009-10, 2010-11, 2011-12 and 2012-13 in W....

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....edings vide the impugned orders. 12. Only with regard to (c) i.e., purchase and sales omission, the respondent held against the petitioner assessee. The relevant portion is contained in paragraph 18 of the impugned order and the same reads as follows: '18. Regarding the difference noticed in the sales figures disclosed in the profit and loss statement the reply filed by the dealers is not acceptable in view of the fact that the judgments relied on were delivered on different context and further the profit and loss statements are prepared by the auditors after verifying all the documents and filed before the Income Tax Department. The dealers cannot direct the auditors to prepare separate profit and loss statement one for Income Tax a....

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....don Case [United Bank of India Vs. Satyawati Tondon and others reported in (2010) 8 SCC 110] are of utmost relevance owing to the factual matrix of the cases on hand. 18. What can be culled out from the long line of authorities and catena of case laws with regard to alternate remedy qua exercise of writ jurisdiction under Article 226 is as follows: 'Alternate remedy is not an absolute rule. In other words, it is not a rule of compulsion, but it is a rule of discretion.' 19. Notwithstanding the position that alternate remedy is a rule of discretion, in the long line of authorities it has been held that exercise of jurisdiction under Article 226, on the teeth of alternate remedy, will be only when there are certain specific except....