TaxTMI 
TaxTMI 
TaxTMI 
2019 (7) TMI 393
X X X X Extracts X X X X
X X X X Extracts X X X X
....petition arises under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', which shall hereinafter be referred to as 'TNVAT Act' for the sake of brevity. 4.Revised Assessment Order dated 15.05.2019 bearing reference No.33521344565/2014-15 passed by the sole respondent with regard to the writ petitioner for the Assessment year 2014- 2015 has been called in question and the same shall hereinafter be referred to as 'impugned order' for the sake of brevity, convenience and clarity. 5.Learned counsel for writ petitioner submits that writ petitioner is a dealer under TNVAT Act and monthly returns were filed inter alia under Section 21 of TNVAT Act and there was deemed Assessment under section 22(2) of TNVA....
X X X X Extracts X X X X
X X X X Extracts X X X X
....versal of ITC on interstate sales without C forms. 2. Difference in reporting import purchase 3.Difference in reporting interstate purchase 4.Purchase run 5.Sales return 6.Sales return not accounted for by customers 7mpted sales 8. Zero rated sales 8. As mentioned supra, only heads 1 and 6, namely 'Reversal of ITC on interstate sales without C forms' and 'Sales return not accounted for by customers' have been confirmed and the other heads have been dropped. Even with regard to heads 1 and 6, according to learned counsel for writ petitioner, as mentioned supra, this writ petition is confined to Head No.6, which is 'Sales return not accounted for by customers'. 9. It is submitted that some of the goods ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....State to legislate in a particular passion and it is for the state to bring about and appropriate rules and set procedures so that when discrepancy is noted while comparing the return with that of the figures available with the Department in their web portal, there should be an exercise carried out by the department within its level before calling upon the dealer to show cause. This can be achieved only if there is a centralised mechanism and if the present practice is allowed to prevail, it would only result in multiplicity of proceedings with more number of cases pending before the Courts and Appellate forums, thus jeopardizing the interest of revenue. Therefore, it is high time the Principal Secretary and Commissioner of Commercial Taxes....
X X X X Extracts X X X X
X X X X Extracts X X X X
....refore, it does not come to the aid or advance the case of the writ petitioner. 12. There is no disputation before this Court that alternate remedy of statutory appeal is available to the writ petitioner against the impugned order and that a statutory appeal shall lie before the jurisdictional Appellate Deputy Commissioner. There is no disputation that such a statutory appeal is under Section 51 of TNVAT Act. 13. In the light of the narrative thus far, this Court is of the considered opinion that this is a fit case to relegate the writ petitioner to the alternate remedy of statutory appeal to the jurisdictional Appellate Deputy Commissioner. In this regard, this Court deems it appropriate to observe that from a long line of authorities it....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nstitution if an effective remedy is available to the aggrieved person and that this Rule applies with greater rigour in matters involving recovery of taxes, cess, fees, other types of public money and the dues of banks and other financial institutions. In our view, while dealing with the petitions involving challenge to the action taken for recovery of the public dues, etc., the High Court must keep in mind that the legislations enacted by Parliament and State Legislatures for recovery of such dues are a code unto themselves inasmuch as they not only contain comprehensive procedure for recovery of the dues but also envisage constitution of quasi-judicial bodies for redressal of the grievance of any aggrieved person. Therefore, in all such ....