2019 (7) TMI 551

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....consent of learned counsel on both sides, main writ petitions itself are taken up and are being disposed of. 3. This is a second round of litigation arising under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)' ('TNVAT Act' for brevity) and 'Central Sales Tax Act, 1956' ('CST Act' for brevity). 4. To be noted, a revised assessment order dated 18.04.2019 bearing Reference No.TIN/33981443349/2010-11 is the impugned order in W.P.No.18672 of 2019 and an order dated 18.04.2019 bearing reference No.CST/1009096/2010-11 is the impugned order in W.P.No.18675 of 2019. This Court is informed that the impugned order in the second writ petition under CST Act is consequential to the impugned ord....

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.... a consequential order. Therefore, challenge to the impugned order in the first writ petition is being dealt with and the verdict in the same will apply to the impugned order in the second writ petition under CST Act. 9. Learned counsel for writ petitioner, assailed the impugned order under TNVAT Act (impugned order in W.P.No.18672 of 2019) on two main grounds. First ground is that respondent sent a notice dated 28.04.2017, setting out the proposal and calling for objections. To this, writ petitioner sent a reply dated 26.05.2017, enclosing certain documents under eight different heads, which were required to be submitted vide 28.04.2017 notice. It was writ petitioner's specific case that with regard to serial Nos.1 to 3, documents w....

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....ond point on which impugned order is assailed viz., personal hearing. 16. A perusal of the impugned order reveals that personal hearing has been granted and that the opportunity has not been utilised by writ petitioner. This is articulated specifically in the impugned order and the relevant portion of the impugned order reads as follows: 'Personal hearing was also offered in the notice for production of records as per orders of Honourable High Court of Madras. The dealer has not utilized the opportunity for production of original records. They have not maintained any stock register and not produced for verification.' 17. To be noted, Revenue Counsel points out that writ petitioner sent reply on 26.05.2017 and the impu....

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....his principle was laid down in Satyawati Tandon Case [United Bank of India Vs. Satyawati Tondon and others reported in (2010) 8 SCC 110]. This Satyawati Tondon principle has been reiterated by Hon'ble Supreme Court in K.C.Mathew case [Authorized Officer, State Bank of Travancore Vs. Mathew K.C. reported in (2018) 3 SCC 85]. Relevant paragraph is paragraph 10 and the same reads as follows: '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, th....

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....rcise 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 will exercise their discretion in such matters with greater caution, care and circumspection.' (Underlining made by Court to supply emphasis and highlight) 22. In the instant case, there is no disputation or disagreement that there is alternate remedy and it is nobody's case that it is not efficacious or ineffective. In other words, it is nobody's case that alternate remedy is ineffectual or not efficacious. Therefore, this Court is of the considered view that this is a fit case to relegate the writ peti....