TaxTMI 
TaxTMI 
2019 (8) TMI 1014
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....isposed of . 3. Subject matter of 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 brevity, clarity and convenience. 4. A revised assessment order passed by the sole respondent under Section 27(1) of TNVAT Act being an order 'dated 24.06.2019, bearing Reference No.TIN:33862061790/2015-16' (hereinafter ' impugned order' for brevity) has been called in question. 5. Proviso to Section 27(1) of TNVAT Act mandates that respondent should give a reasonable opportunity to the writ petitioner to show cause against the impugned order. In the instant case, there is no disputation that reas....
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....tisfactorily. In other words, it is the specific case of learned counsel for writ petitioner that the objections and the response of the writ petitioner have been dealt with in a summary manner in one paragraph and thereafter, respondent has come to the conclusion that reply of the dealer is not acceptable. 7. To be noted, though more than one case law has been filed as part of the typed set of papers which forms part of the case file, but learned counsel for writ petitioner pressed into service only one case law viz., Amutha Metals vs. Commercial Tax Officer, Mannady (East) reported in [2007] 9 VST 478 (Mad) made by a Hon'ble Single Judge of this Court. 8. Adverting to paragraph 6 of the said order of Hon'ble Single Judge, le....
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.... Ltd. and ors.] reported in (1985) 1 SCC 260 and the relevant paragraph is Paragraph 3 and the same reads as follows: '3. ..... Article 226 is not meant to short circuit or circumvent statutory procedures. It is only where statutory remedies are entirely illsuited to meet the demands of extraordinary situations, as for instance where the very vires of the statute is in question or where private or public wrongs are so inextricably mixed up and the prevention of public injury and the vindication of public justice require it, that recourse may be had to Article 226 of the constitution. But then the Court must have good and sufficient reason to bypass the alternative remedy provided by statute. Surely matters involving the revenue....
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....ition 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 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 St....
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....of 30 days. As of today, writ petitioner is still within that 30 days cap and therefore, the delay is condonable. Besides this, this Court also notices that this writ petition has been presented in this Court on 25.07.2019. Therefore, when writ petitioner goes before the said Appellate Authority (if the writ petitioner chooses to do so,) the period spent in the instant writ petition i.e., period from 25.07.2019 to the date on which the copy of the order is made available shall stand excluded. This is done as a scenario may emerge where the writ petitioner may not even have to seek condation of delay. However, this Court based on the principles adumbrated in Section 14 of Limitation Act excludes the period from 25.07.2019 to the date on whic....