2005 (1) TMI 654 - HC - VAT and Sales Tax

Summary

Issues:
Challenge to order of Tamil Nadu Taxation Special Tribunal; Violation of principles of natural justice in Deputy Commissioner's order.

Analysis:
The petitioner challenged the order of the Tamil Nadu Taxation Special Tribunal, which directed the petitioner to approach the Joint Commissioner (CT)(RP) under section 35 of the Tamil Nadu General Sales Tax Act. The petitioner argued that the Deputy Commissioner's decision was flawed as it alleged the transport of goods lacked a bill, contrary to the grounds for detention showing otherwise. The petitioner also claimed a violation of natural justice, citing discrepancies in hearing dates and document submissions. The Special Tribunal upheld the availability of an alternative remedy under the Act, requiring the petitioner to utilize it. The Court agreed with the Special Tribunal, emphasizing the discretionary nature of writ jurisdiction and the importance of exhausting alternative remedies. Quoting precedents, the Court highlighted that unless fundamental rights are at stake or jurisdiction is lacking, alternative remedies should be pursued. The Court found no evidence of natural justice violations in the case and upheld the Special Tribunal's decision not to entertain the petition. Consequently, the writ petition was dismissed.

The Court declined to issue a direction preventing the invocation of a bank guarantee and granted the petitioner two weeks to prefer a revision petition, considering the pending interim stay on the Deputy Commissioner's order. The Court emphasized the need for expeditious consideration of any stay petitions by the Joint Commissioner (CT)(RP), Chennai-5. Ultimately, the writ petition was dismissed without costs, and the connected miscellaneous petition was also dismissed.