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TMI Blog2016 (12) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... tice for withholding of refund dated 01.09.2016 (Annexure J) and also order dated 14.09.2016 withholding the refund (Annexure K). 2.0. It is the case of the petitioners that pursuant to the order passed by the First Appellate Authority, the petitioners are entitled to refund. However, thereafter the Appellate Authority instead of passing the final order, prepared the draft order inter alia granting refund and sent it to the higher authority. Thus, the order was sent for preaudit. The same came to be challenged by the petitioners by way of Special Civil Application No. 4984 of 2016 challenging the action of "preaudit". By the judgment and order dated 08.06.2016 the Division Bench of this Court quashed and process of preaudit and directed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the petitioners have yet to respond to the show cause notice and ample opportunity shall be available to the petitioner to make submission before the Revisional Authority, it is requested not to entertain the present petition at this stage and relegate the petitioner to participate in the revisional proceedings. In support of her above submissions, she has relied upon the decision of the Hon'ble Supreme Court in the case of South India Tanners & Dealers Association vs. Deputy Commissioner of Commercial Taxes And ors reported in (2009) 23 VST 8(SC) as well as another decision of the Hon'ble Supreme Court in the case of Commissioner of Income Tax and Ors vs. Chhabil Das Agrawal reported in (2014) 1 SCC 603. 5.0. Shri Mihir Joshi, l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs and the learned AGP for the respondent State. At the outset, it is required to be noted and it is not in dispute that present petition at this stage is against the show cause notice by which the respondent no.2 in exercise of revisional jurisdiction has taken the order dated 07.07.2016 under suo motu revision. Considering the provision of Gujarat Sales Tax Act, more particularly, Section 59 of the Gujarat Sales Tax Act r/w relevant provisions of the Gujarat Value Added Tax Act, it cannot be said that respondent no.2 who has issued the show cause notice and has taken the order dated 07.07.2016 under suo motu revision has no jurisdiction at all. Therefore, it cannot be said that there is total lack of jurisdiction and / or respondent no.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngh Nathmal case, Titagarh Paper Mills case and other similar judgments that the High Court will not entertain a petition under Article 226 of the Constitution if an effective alternative remedy is available to the aggrieved person or the statute under which the action complained of has been taken itself contains a mechanism for redressal of grievance still holds the field. Therefore, when a statutory forum is created by law for redressal of grievances, a writ petition should not be entertained ignoring the statutory dispensation. 16.In the instant case, the Act provides complete machinery for the assessment/reassessment of tax, imposition of penalty and for obtaining relief in respect of any improper orders passed by the Revenue Authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uo motu revision has no jurisdiction at all and / or considering the provision of statute, it cannot be said that there is total lack of jurisdiction and the petitioners have yet to reply to the show cause notice and ample opportunity shall be available to the petitioners to represent their case and / or making submission before the revisional authority, we are of the opinion that present petition which is at the stage of show cause notice amy not entertained and the petitioners may be relegated to reply to the show cause notice and participate in the revisional proceedings. It will always be oepn for the petitioners to make submission before the Revisional Authority and in reply to the show cause notice that there is no factual foundation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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