TaxTMI 
TaxTMI 
2022 (9) TMI 896
X X X X Extracts X X X X
X X X X Extracts X X X X
....r the Maharashtra Value Added Tax, 2002 (hereinafter referred to as the 'MVAT Act') and Central Sales Tax Act, 1956 (hereinafter referred to as the 'CST Act'). The Assessing Officer issued notice of assessment dated 01.02.2018 calling upon the assessee to produce relevant documents and also to show cause as to why it should not be assessed under the relevant provisions of Section 23 of the MVAT Act. 2.1 According to the writ petitioner, the writ petitioner submitted the required documents and also showed cause vide letter dated 03.05.2018. That a personal hearing was fixed on 16.03.2020. However, on 16.03.2020 the Assessing Officer was not available and therefore no hearing took place. According to the writ petitioner, multiple telephone calls were made to the Assessing Officer on 17.03.2020, 18.03.2020 and 19.03.2020 for personal hearing, but no such hearing materialised. According to the writ petitioner, vide letter dated 20.03.2020 it was submitted before the Assessing Officer that for the financial year under consideration the relevant documents had already been submitted and personal hearing was requested. The Assessing Officer passed an order on 20.03.2020 determining the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Directorate of Enforcement (2010) 4 SCC 772; and United Bank of India v. Satyawati Tondon and others (2010) 8 SCC 110, it is prayed to allow the present appeal. 5. Shri Rafique Dada, learned Senior Advocate appearing on behalf of the respondent has submitted that considering the material on record, the High Court has observed that the assessment order was not passed on 20.03.2020 and must have been passed subsequently, i.e., beyond 31.03.2020 and therefore as the assessment order was passed beyond the period of limitation prescribed under the Act, the High Court was justified in entertaining the writ petition and quashing and setting aside the assessment order. 5.1 Shri Rafique Dada, learned Senior Advocate appearing on behalf of the respondent - assessee has relied upon the following decisions of this Court in support of his submission that the High Court has rightly entertained the writ petition against the order of assessment, 1. M/s Filterco & Another v. Commissioner of Sales Tax, Madhya Pradesh and Another, (1986) 2 SCC 103; 2. Assistant Commissioner (CT) LTU & Another v. Amara Raja Batteries Limited, (2009) 8 SCC 209; and 3. Whirlpool Corporat....
X X X X Extracts X X X X
X X X X Extracts X X X X
....must have good and sufficient reason to bypass the alternative remedy provided by statute. Surely matters involving the revenue where statutory remedies are available are not such matters. We can also take judicial notice of the fact that the vast majority of the petitions under Article 226 of the Constitution are filed solely for the purpose of obtaining interim orders and thereafter prolong the proceedings by one device or the other. The practice certainly needs to be strongly discouraged." 50. In Punjab National Bank v. O.C. Krishnan (2001) 6 SCC 569 this Court considered the question whether a petition under Article 227 of the Constitution was maintainable against an order passed by the Tribunal under Section 19 of the DRT Act and observed: (SCC p. 570, paras 5-6) "5. In our opinion, the order which was passed by the Tribunal directing sale of mortgaged property was appealable under Section 20 of the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 (for short 'the Act'). The High Court ought not to have exercised its jurisdiction under Article 227 in view of the provision for alternative remedy contained in the Act. We do not propose to go i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng an ex parte writ of mandamus, order or direction in a public law remedy. Further, while considering the validity of impugned action or inaction the Court will not consider itself restricted to the pleadings of the State but would be free to satisfy itself whether any case as such is made out by a person invoking its extraordinary jurisdiction under Article 226 of the Constitution. 30. The Court while exercising its jurisdiction under Article 226 is dutybound to consider whether: (a) adjudication of writ petition involves any complex and disputed questions of facts and whether they can be satisfactorily resolved; (b) the petition reveals all material facts; (c) the petitioner has any alternative or effective remedy for the resolution of the dispute; (d) person invoking the jurisdiction is guilty of unexplained delay and laches; (e) ex facie barred by any laws of limitation; (f) grant of relief is against public policy or barred by any valid law; and host of other factors. The Court in appropriate cases in its discretion may direct the State or its instrumentalities as the case may be to file proper affidavits....