TaxTMI 
TaxTMI 
2019 (6) TMI 1137
X X X X Extracts X X X X
X X X X Extracts X X X X
....taken up, heard out and is being disposed of. 3.Two Assessment Orders, one dated 29.04.2019 and another dated 30.04.2019, pertaining to CST/1308920/2016-17 and TIN/33946265047/2016-17 respectively are called in question in these two writ petitions. 4.The facts are common albeit change in numerical values. 5.Short facts shorn of elaboration, particulars and details or in other words bare minimum facts necessary for disposal of this writ petition are as follows: a) Writ petitioner claims that it is engaged in the sale of Uninterrupted Power Supply (UPS) and batteries thereto. b) Though several grounds have been raised in the affidavit filed in support of the writ petition, in the light of the undisputed position tha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng on 13.08.2018.' This is not disputed. 7. Learned counsel for writ petitioner very persuasively submitted that Form WW, being the Auditor's Certificate, was sought to be revised and a corrigendum was filed, but the same has not been considered. 8. In response to this, learned counsel taking this Court through the impugned order, submitted that the Authority has only said, in the absence of supporting documents, Form WW cannot be amended / revised. However, fact remains that the corrigendum has certainly not been looked into. The relevant portions in the impugned order read as follows: '...The dealers reply is not accepted, since the Form WW cannot be amended/revised after issue of notice without supporting do....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rly with regard to exercise of writ jurisdiction notwithstanding alternate remedy what can be culled out from a long line of authorities of the Hon'ble Supreme Court is that, Alternate remedy is not absolute rule. It is not a rule of compulsion, but it is a rule of discretion. Though this is a rule of discretion, Hon'ble Supreme Court in Satyawati Tandon Case [United Bank of India Vs. Satyawati Tondon and others reported in (2010) 8 SCC 110] held that that when it comes to matters pertaining to taxes, cess, fees etc.,the rigour of applying alernate remedy should be very high and the same has to be applied very strictly. This Satyawati Tandon Case has been reiterated by Hon'ble Supreme Court in K.C.Mathew case [Authorized Officer....
X X X X Extracts X X X X
X X X X Extracts X X X X
....also envisage constitution of quasi-judicial bodies for redressal of the grievance of any aggrieved person. Therefore, in all such cases, the High Court must insist that before availing remedy under Article 226 of the Constitution, a person must exhaust the remedies available under the relevant statute. 55.It is a matter of serious concern that despite repeated pronouncement of this Court, the High Courts continue to ignore the availability of statutory remedies under the DRT Act and the SARFAESI Act and exercise jurisdiction under Article 226 for passing orders which have serious adverse impact on the right of banks and other financial institutions to recover their dues. We hope and trust that in future the High Courts wi....