TaxTMI 
TaxTMI 
2019 (7) TMI 1120
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....el on both sides, main writ petition itself is taken up, heard out and the same is being disposed of. 5. Instant writ 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 convenience and brevity. 6. Writ petitioner is a dealer under TNVAT Act. 7. Writ petitioner was filing monthly returns, obviously under Section 21 of TNVAT Act and relevant Rules thereunder. On scrutiny of monthly returns, which were filed electronically by the dealer, according to respondent, it came to light that in respect of certain purchases said to have been effected by writ petitioner from other dealers, their registration had been cancelled ....
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....01.2019, bearing Reference No. TIN: 33601606518/2016-17' shall hereinafter be referred to as 'impugned order' for the sake of brevity, clarity and convenience. 10. A perusal of the impugned assessment order reveals that respondent has ordered reversal of ITC to a specified extent. In the impugned order, respondent has given reasons for ordering such reversal. Respondent has mentioned in the impugned order that writ petitioner has purchased from three selling dealers and availed ITC. It was also mentioned in the impugned order that registration of these selling dealers was cancelled by the registering authority concerned and the selling dealers had raised invoices thereafter, on the writ petitioner based on which ITC had been a....
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.... nature of purchase bills and statement of accounts were filed in the personal hearing and after considering these documents and hearing writ petitioner in the personal hearing, respondent has returned a factual finding that cancellation of registration of the selling dealers was prior to the dates on which invoices were raised by selling dealers on the writ petitioner. Therefore, respondent has returned a finding on facts. Pointing out that respondent has returned findings on facts, learned Revenue counsel submitted that factual disputes (if at all and if any) cannot be resolved in a writ petition and it can at best be canvassed only by way of a statutory appeal. 13. This is not a case where respondent has proceeded on the mere basis that....
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....ased on such factual findings, reversal of ITC has been ordered under Section 19(15) of TNVAT Act. 16. If there are any errors in the factual findings, it at best qualifies as a ground for appeal and it does not call for interference in writ jurisdiction. 17. This takes us to the alternate remedy aspect of the matter. 18. Alternate remedy rule is a self imposed restriction qua writ jurisdiction. Alternate remedy is not an absolute rule. It is not a rule of compulsion, but it is a rule of discretion. Though alternate remedy is a self imposed restriction qua writ jurisdiction and it is only a rule of discretion not being a rule of compulsion, Hon'ble Supreme Court in Satyawati Tandon Case [United Bank of India Vs. Satyawati Tondon and ....
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....ues, 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 quasijudicial 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 SARFA....