TaxTMI 
TaxTMI 
2019 (6) TMI 809
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....s on a very narrow compass. Writ petition arises out of proceedings under 'Tamilnadu Value Added Tax, 2006' ('TNVAT' for brevity). 4. Writ petitioner, which is a private limited company, is a dealer in Information Technology products and writ petitioner was filing monthly returns under TNVAT Act and the same were being assessed under Section 22 (2) of TNVAT, 2006. Subsequently, the place of business of the petitioner's company was audited by the Enforcement Wing officials of the respondent Department on 25.02.2015, based on which a notice/proceedings dated 14.09.2015 was issued to the petitioner. The petitioner sent a reply dated 15.10.2015. 5. Thereafter, an Assessment Order came to be passed, which was assailed by th....
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....c direction in this regard in the earlier aforesaid order made by another Hon'ble Single Judge. It is, in the considered view of this Court is, unfortunate. 8. This order is being passed with the hope that such a situation and predicament does not occur in days to come. Be that as it may, a perusal of the impugned order also reveals that the writ petitioner has an appeal remedy by way of appeal before the Appellate Deputy Commissioner (ST) (East), Greams Road, Chennai - 06. In other words, the writ petitioner has an alternate remedy of appeal. Therefore, before exercising the writ jurisdiction and interfering with the impugned order, it may be necessary to make a short observation about alternate remedy qua exercise of jurisdiction und....
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....e has been violation of NJP. It is not only violation of NJP, but it is violation of NJP on the teeth of specific directions of this Court in the aforesaid previous order ie., order directing the respondent to give an opportunity of personal hearing. 13. Learned Revenue Counsel on verification of records submits that it is a matter of fact that no opportunity of personal hearing has been given to the writ petitioner. Therefore, it follows as an inevitable and indisputable sequitur that there is a clear violation of NJP principles. 14. Therefore, there is no difficulty in exercising writ jurisdiction and interfering with the impugned order notwithstanding alternate remedy in the instant case. 15. In the light of narrative supra and in the....