TaxTMI 
TaxTMI 
2019 (8) TMI 1112
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....sposed of. 3. Subject matter of instant writ petition arises under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', hereinafter ' TNVAT Act' for brevity. 4.Writ petitioner is a dealer under TNVAT Act. Writ petitioner was filing monthly returns under Section 21 of TNVAT Act and there was deemed assessment under Section 22(2) of TNVAT Act. 5.When things stood as above, a revised Assessment Order came to be passed by the respondent on 04.11.2015. Writ petitioner carried this revised Assessment Order in appeal by way of a statutory appeal under Section 51 of TNVAT Act to the jurisdictional Appellate Deputy Commissioner. 6.In the statutory appeal, there is no disputation that the writ petitioner com....
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....aid Appellate Authority vide the aforesaid order dated 16.06.2017. A perusal of directions given by said Appellate Authority and the impugned order reveals that this plea turns largely on facts. Therefore, this Court is of the considered view that it would be appropriate to relegate the writ petitioner to alternate remedy and hold that it would be appropriate to hold that the writ petitioner can assail the impugned order by way of a statutory appeal before the said Appellate Authority. 9. To be noted, this Court is informed without disputation or disagreement that statutory appeal is under Section 51 of TNVAT Act. A perusal of Section 51 of TNVAT Act reveals that there is a pre-deposit / pre-condition requirement and that is 25% of th....
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....words, alternate remedy rule, is a rule of discretion and it is not a rule of compulsion. This Court reminds itself of Dunlop India case [Assistant Collector of Central Excise, Chandan Nagar, West Bengal vs. Dunlop India Ltd. and ors.] reported in (1985) 1 SCC 260 and the relevant paragraph is Paragraph 4 and the same reads as follows: '4. Article 226 is not meant to short circuit or circumvent statutory procedures. It is only where statutory remedies are entirely ill-suited 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 requ....
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....ation, 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 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 leg....