2022 (3) TMI 798

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.... appellant/ writ petitioner to avail the alternate remedy of statutory appeal under section 51 of the TNVAT Act. The observation of the learned Judge is quoted below for ready reference: "18.From the narrative thus far and the grounds of attack qua impugned order, I am unable to persuade myself to believe that the captioned writ petition falls under any of the exceptions qua alternate remedy rule. Impugned order is assailed on points predicated on mixed blend of facts and law which at best qualify as grounds of appeal and fail to pass muster qua being persuasive enough for exercise of writ jurisdiction on the teeth of alternate remedy in fiscal law statutes. To be noted, the points raised in having assailing impugned order (notwith....

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....the notice dated 15.04.2021, the appellant filed a detailed reply enclosing all the relevant documents on 15.07.2021 under due acknowledgment, besides filing its revised return for the assessment year 2015-16 along with books of accounts and bank statement to substantiate their claim, but the same were not considered / looked into by the respondent. Further, the respondent did not furnish any reason for rejection of the books of accounts, revising and imposing tax along with penalty, which is perverse, malafide and arbitrariness. However, the learned Judge without considering these aspects, dismissed the writ petition on the ground of availability of alternate remedy. Therefore, the learned counsel prayed to allow this writ appeal by settin....

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....lson, learned Additional Government Pleader (Taxes) appearing for the respondent and also perused the documents enclosed in the typed set of papers. 6.We find that the challenge made in the writ petition was to the revised assessment order dated 19.07.2021 passed by the respondent and the learned Judge dismissed the same on the ground of availability of alternate remedy. It is the grievance of the appellant that the said assessment order was passed without appreciating the objections and the documents filed by them. Upon verification of record, the learned Additional Government Pleader appearing for the respondent fairly submitted that the respondent received the objections along with the relevant documents. The respondent also in his af....