2019 (9) TMI 12

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....ion are that writ petitioner is a dealer under 'Tamil Nadu Value Added Tax Act, 2006, (Tamil Nadu Act 32 of 2006)', which shall hereinafter be referred to as ' TNVAT Act' for brevity, that writ petitioner was filing monthly returns under Section 21 of TNVAT Act, that there was deemed assessment under Section 22(2) of TNVAT Act, that there was surprise inspection, that in the surprise inspection what according to the Department is suppression was noticed, that a revisional notice was issued based on the surprise inspection, that writ petitioner dealer received the revisional notice and filed objection dated 05.12.2017, that after considering the objections, a 'revised assessment order dated 14.02.2018, bearing Reference N....

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.... to show cause has been given vide revisional notice and the writ petitioner has also availed the same by filing objections on 05.12.2017. Therefore, this Court is convinced that respondent has complied with the mandate under proviso to Section 27(1)(a) of TNVAT Act i.e., the mandate of giving reasonable opportunity to show cause before making the impugned order. 7. In effect, it comes out clearly that this case does not fall under any of the exceptions qua alternate remedy. 8. With regard to rule of alternate remedy itself, it is no doubt a self imposed restraint qua Courts exercising writ jurisdiction. 9. Though alternate remedy rule is a rule of discretion and not a rule of compulsion, Hon'ble supreme Court in a long line of autho....

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.... later, i.e., 25 years later, in Satyawati Tandon Case [United Bank of India Vs. Satyawati Tondon and others reported in (2010) 8 SCC 110] the aforesaid principle was reiterated i.e., the principle that rule of alternate remedy though a rule of discretion should be applied with utmost rigour when it comes to fiscal statutes. Satyawati Tandon principle was subsequently 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 in K.C.Mathew case 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 consideratio....