2020 (4) TMI 169

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...., VAT & Sales Tax<br>Mr. Justice M. Sundar For the Petitioner : Mr. K. Thyagarajan For the Respondents : Ms. G. Dhanamadhri, Government Advocate ORDER Mr. K. Thyagarajan, learned counsel on record for writ petitioner is before this Court. Ms.G.Dhanamadhri, learned Government Advocate, accepts notice on behalf of all the four respondents. 2. With consent of learned counsel on both si....

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.... returns reported by the writ petitioner with regard to tax credit, that was carried forward, there was an erroneous claim. Saying so, vide the impugned notice, writ petitioner was called upon to remit, what according to the respondent is wrongly claimed credit. More importantly, it is also mentioned in the impugned notice that it is proposed to levy penalty under the relevant provisions of the st....

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....d Revenue counsel submits that in the light of the submissions made by learned counsel for writ petitioner, writ petitioner cannot make out any ground or grievance qua the impugned notice and all that remains is for orders to be passed after considering the objections raised by the writ petitioner in the personal hearing. This obviously will be done by the first respondent. 9. Be that as it may....

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.... Before concluding, this Court deems it appropriate to extract relevant paragraphs in Kunisetty Satyanarayana case reported in (2006) 12 SCC 28 and the same is paragraphs 15 and 16, which read as follows: &#39;15.Writ jurisdiction is discretionary jurisdiction and hence such discretion under Article 226 should not ordinarily be exercised by quashing a show-cause notice or charge-sheet. ....