2019 (7) TMI 1009

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....er 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', hereinafter 'TNVAT Act' for brevity. 4.It is not in dispute that writ petitioner is a dealer under TNVAT Act. 5.A revised Assessment Order made by the lone respondent being an order dated 16.05.2019, hereinafter 'impugned order' for the sake of brevity has been called in question in the instant writ petition. To be noted, this is second round of litigation though the earlier round was not in this Court. 6. Subject matter of instant writ petition pertains to Assessment Year 2015-16, which shall hereinafter be referred to as 'said AY'. With regard to said AY, respondent originally passed an order of revised assessment on 14.09.2018. This ....

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....r objections and after affording an opportunity of being heard in person pass order as per the provisions of the TNVAT Act 2006 as the appeal in respect of the tax itself has been already remanded.' 7. It is the specific and pointed case of the learned counsel for writ petitioner that these directions of the Appellate Authority have not been adhered to. 8. In response to the above said submission, learned Revenue counsel pointed out that post order Appellate Authority, a notice dated 16.04.2019 was issued by the respondent to the writ petitioner and most relevant portion in this regard (as articulated in impugned order) is as follows: ' Accordingly the purchase details during the year 2015-16 is send herewith as directed by the ....

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....rder which have been adverted to supra, learned Revenue counsel contended that neither the directions of the Appellate Authority nor the JKM principle has been violated in the instant case. 13. This Court has carefully considered the submissions made on both sides. 14. The aforesaid notice dated 16.04.2019 with enclosures running to as many as 7 pages and a personal hearing having been given by the sole respondent wherein the dealer who had been given the details of the purchase invoices, was taken through the departmental website pertaining to the relevant year. However, after being taken through the departmental website, the dealer did not file any objections. Therefore, this Court is convinced that directions of the Appellate Authority....

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....AESI 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 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 f....