2022 (12) TMI 704

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed 06.09.2021 bearing Reference No.304/2019/A2' [hereinafter 'impugned order' for the sake of convenience and clarity] has been called in question. 3. Mr.K.A.Parthasarathy, learned counsel on record for writ petitioner is before this Court. Learned counsel submits that the impugned order has been made under Section 73 of 'Central Goods and Services Tax Act, 2017' [hereinafter 'C-GST Act' for the sake of brevity, convenience and clarity]. 4. Notwithstanding very many averments in the writ affidavit, learned counsel, at the hearing predicated his challenge to the impugned order on two main points and they are as follows: a) a 'Show Cause Notice' ['SCN'] as contemplated under subsectio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....I of VAT return for the month of June-2017, the excess ITC available is Rs.0.00. Hence the amount of Rs.31,99,645/- is wrong claim of ITC. In this regard, a notice was sent to the taxable person on 21.11.2019 and DRC-02 notice on 19.02.2021 in which the dealer was advised to pay the wrong claim of input tax credit along with penalty and interest within 15 days of the notice as per under section 74 of TNGST Act, 2017. On verification of the documents filed by the dealer vide reference 3rd cited, it is found that, the documents were not satisfactory to prove their claim of ITC in TRN-1 form. And The dealer also not attended the personal hearing dated: 24.06.2021 and 08.07.2021.' 9. To be noted, numbers have not been assigned to paragra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ternate remedy rule is not an absolute rule. It is clearly a rule of discretion. It is not just a rule of discretion but it is a self-imposed restraint when it comes to a writ Court exercising jurisdiction inter alia under Article 226 of The Constitution of India. 14. Be that as it may, in a long line of authorities starting from Dunlop India case [Assistant Collector of Central Excise, Chandan Nagar, West Bengal Vs. Dunlop India Ltd. and others reported in (1985) 1 SCC 260], Satyawati Tandon case [United Bank of India Vs. Satyawati Tondon and others reported in (2010) 8 SCC 110], Commercial Steel case law authored by Hon'ble Justice Dr.Dhananjaya Y Chandrachud [The Assistant Commissioner of State Tax Appellant(s) and Others Vs.M/s C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the other. The practice certainly needs to be strongly discouraged.' (Underlining made by this Court to supply emphasis and highlight) 16. In K.C.Mathew case, relevant paragraph is paragraph 10 and the same reads as follows: '10. In Satyawati Tondon the High Court had restrained further proceedings under Section 13(4) of the Act. Upon a detailed consideration of the statutory scheme under the SARFAESI Act, the availability of remedy to the aggrieved under Section 17 before the Tribunal and the appellate remedy under Section 18 before the Appellate Tribunal, the object and purpose of the legislation, it was observed that a writ petition ought not to be entertained in view of the alternate statutory remedy availabl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... their dues. We hope and trust that in future the High Courts will exercise their discretion in such matters with greater caution, care and circumspection.' (underlining made by this Court to supply emphasis and highlight) 17. To be noted, in K.C. Mathew's case, the paragraph extracted and reproduced supra, Satyawati Tondon principle has been reiterated. 18. Relevant paragraphs in Commercial Steel case law authored by Hon'ble Justice Dr.Dhananjaya Y Chandrachud are Paragraphs 11 and 12 and the same read as follows: '11 The respondent had a statutory remedy under section 107. Instead of availing of the remedy, the respondent instituted a petition under Article 226. The existence of an alternate remedy is ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... question is about the entertainability of the writ petition against the order of assessment by-passing the statutory remedy of appeal. There are serious disputes on facts as to whether the assessment order was passed on 20.03.2020 or 14.07.2020 (as alleged by the assessee). No valid reasons have been shown by the assessee to by-pass the statutory remedy of appeal. This Court has consistently taken the view that when there is an alternate remedy available, judicial prudence demands that the court refrains from exercising its jurisdiction under constitutional provisions.' 20. To be noted, in Greatship case, Hon'ble Supreme Court has traced many of the aforementioned case laws, more particularly Dunlop India, Satyawati Tandon case ....