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TMI Blog2019 (6) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner to appeal remedy which is admittedly available to the petitioner. If the petitioner chooses to file an appeal before the appellate authority against the impugned order, the appellate authority shall hear and dispose of the same in a manner known to law, uninfluenced by and untrammelled by any of the observations that have been made in this order. Whatever is contained in this order are only for the purpose of disposal of the instant writ petitions and the Appellate Authority shall dispose of the appeal on its own merits and in a manner known to law if the petitioner chooses to avail the same - Petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in numbers. 7. Petitioner sent a reply and ultimately the respondent passed independent orders dated 30.03.2019 in each of the four writ petitions. The writ petitions and the details of the orders passed by the respondent are as follows: W.P.Nos. Assessment Years Date 14596/2019 2009-2010 30.03.2019 14598 2010-2011 30.03.2019 14599 2011-2012 30.03.2019 14600 2012-2013 30.03.2019 8. To be noted, as already mentioned supra all the aforementioned four orders are dated 30.03.2019. 9. The aforesaid orders made by the respondent shall be referred to as 'impugned orders' as the same are called in question in the instant writ petitions. 10. A perusal of the impugned orders reveal that there were three issues ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that interest is automatic and therefore, it cannot be gainsaid by the petitioner that interest ought not to have been levied. 14. It is also not in dispute before this Court that against the impugned order, a statutory appeal lies to the Appellate Deputy Commissioner-Sales Tax (ST), Salem. 15. Therefore, this takes us to the question of alternate remedy. 16. With regard to alternate remedy, learned counsel for petitioner submitted that the only difficulty in pursuing the alternate remedy is that predeposit of a percentage of disputed amount is necessary. In the considered opinion of this Court, this can hardly be a ground to circumnavigate alternate remedy considering the facts of the present case. 17. With regard to alternate re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... culled out from the long line of authorities. 22. Exceptions inter-alia are those as contained in Whirlpool Corporation v. Registrar of Trade Marks, Mumbai reported in (1998) 8 SCC 1, Baburam Prakash Chandra Maheshwari v. Antarim Zila Parishad reported in AIR 1969 SC 556 and Harbanslal Sahnia and another v. Indian Oil Corporation Ltd. and others reported in (2003) 2 SCC 107. 23. The exceptions can be broadly adumbrated as follows: a) Lack of jurisdiction b) Violation of 'natural justice principles' (NJP); c) Alternate remedy being ineffective or not efficacious. [With regard to this exception, to borrow the language of Hon'ble Supreme Court in Commissioner of Income Tax Vs. Chhabil Dass Agarwal reported in (2014) 1 SCC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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