2020 (3) TMI 732

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....R For Appellant: Mr.V.Srikanth 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 Asses....

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....ot be a ground to bypass the alternate remedy. It was 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 ....

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....It is ideal to leave these aspects to TNSTAT to examine the same 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. ....

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....natural justice, if at all can be established by the Assessee, the Assessee can very well file an appeal 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 justi....