2020 (3) TMI 732

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.... For Respondent: Mr.Mohammed Shaffiq, Special Government Pleader (T) JUDGMENT DR. VINEET KOTHARI, J. This writ appeal is directed against the order passed by the learned Single Judge dated 28.06.2019 in W.P.No.17804 of 2019, by which the learned Single Judge has dismissed the writ petition on the ground of availability of alternative remedy to the Assessee under Section 58 of the Tamil Nadu ....

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....as always open to writ petitioner to accelerate the Tax Case Revision pending before Hon'ble Division Bench of this Court and if a finding is rendered, the same will bind the Tribunal i.e., TNSTAT. Suffice to say that this cannot be a ground to bypass the alternate remedy. b) The next point urged by writ petitioner i.e., that balance tax also has to be paid again for filing statutory appeal....

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....e in the absence of any other attendant circumstances. d)..... e)..... f) Therefore, this Court is inclined to accept the submission of State Counsel that under the facts and circumstances of instant case, this is a fit case to relegate the writ petitioner to the alternate remedy i.e., appeal to TNSTAT. ......... ....... 8. In the light of the narrative thus far, this Court consi....

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....eal under Section 58 of the Act before the Sales Tax Appellate Tribunal besides raising the grounds on the merits of the case. Therefore, it does not entitle the Assessee / Appellant to resort to writ jurisdiction invariably in all circumstances for the alleged breach of principles of natural justice. 4. We are satisfied that in the present case the appellant could avail the effective alternativ....