TaxTMI 
TaxTMI 
2019 (8) TMI 122
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....heard out and is being disposed of. 3. Main 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 clarity. 4. Short facts shorn of elaboration are that writ petitioner is a dealer under TNVAT Act, the lone respondent, who is the assessing authority found certain discrepancies between the audited report in the prescribed Form viz., Form WW regarding Tax Deduction at Source payment details and the returns filed by writ petitioner, that sole respondent issued a 'revisional notice' (described as 'show cause notice') dated 15.12.2017, that writ petitioner sent a reply to the revision....
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.... reads as follows: '3. In view of the above discrepancies, it is proposed to assess them to the best of judgment under Section 27(1) of the Act with penalty under Section 27(3) of the Act.' 7. Therefore, with regard to imposition of penalty qua the impugned Assessment Order, wrong provision of law has been quoted, but there is no disputation that respondent has powers to impose penalty. 8. This takes us to the opportunity aspect. 9. As already alluded to supra, revisional notice clearly mentions about the proposal to impose penalty i.e., revisional notice dated 16.02.2018 and writ petitioner dealer also in the reply dated 15.03.2018 has put forth their stand with regard to proposal in the revisional notice. 10. ....
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.... rule of alternate remedy has to be applied with utmost rigour. 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, the object and purpose of the legislation, it was observed that a writ petit....
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.... 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) 15. It is open to the writ petitioner to prefer a statutory appeal subject of course to the conditions for pre-deposit as well as the time frame for the appeal prescribed therein. Power to condone delay is vested in statutory appellate authority by the statute and therefore, if writ petitioner seeks condonation of delay, the same shall be dealt with by the statutory authority on its own merits and subject to the provisions of law i....