TaxTMI 
TaxTMI 
2019 (6) TMI 1205
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....fore this Court. 2. This matter was listed under the caption 'ADJOURNED ADMISSION' today. However, the sole respondent has filed counter affidavit and additional counter affidavit in both these writ petitions and pleadings are complete. 3. With the consent of learned counsel on both sides, the main writ petitions itself are being taken up and the same are being disposed of. 4. This common order will govern both these writ petitions. In other words, this common order will dispose of both these writ petitions. The only difference between the two writ petitions is that while the first of the two writ petitions viz., W.P.No.7402 of 2018 pertains to the period April to June 2015, the second of the two writ petitions viz., W.P.No.7403 ....
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.... alleging that the writ petitioner has filed ineligible refund claims inter alia under Section 77(2) of the Finance Act, 1994 under which the Service Tax regime operates. 11. Learned counsel for writ petitioner, adverting to paragraph 17 of the impugned order, submitted that the respondent has not objected to the refund claims by holding that the writ petitioner ought to have filed returns prior to the export, though such a plea is being raised now. 12. It was also pointed out that writ petitioner has also submitted proof and papers in response to 'show cause notice' ('SCN' for brevity) dated 16.05.2017 which was issued prior to the impugned orders. It was submitted that in the reply to the SCN, writ petitioner has clearly....
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....nue, 12th Main Road, Anna Nagar, Chennai - 600 040. 17. With regard to alternate remedy, Hon'ble Supreme Court has repeatedly held that exercise of writ jurisdiction under Article 226 of the Constitution of India qua alternate remedy is not an absolute rule. In other words, Hon'ble Supreme Court has held that alternate remedy is not a rule of compulsion, but it is a rule of discretion. Further, Hon'ble Supreme Court has also held that though alternate remedy is a rule of discretion, the writ jurisdiction will be exercised for interfering with the orders of this nature only in cases of certain specific exceptions and particularly the exceptions (a) lack of jurisdiction, (b) violation of 'natural justice principles' ('....
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....lows: '10. In Satyawati Tondon the High Court had restrained further proceedings under Section 13(4) of the Act. Upon a detailed consideration of the statutory scheme under the SARFAESI Act, the availability of remedy to the aggrieved under Section 17 before the Tribunal and the appellate remedy under Section 18 before the Appellate Tribunal, the object and purpose of the legislation, it was observed that a writ petition ought not to be entertained in view of the alternate statutory remedy available holding: (SCC pp.123 & 128, Paras 43 & 55) "43. Unfortunately, the High Court overlooked the settled law that the High Court will ordinarily not entertain a petition under Article 226 of the Constitution if an effective remedy is availab....