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TMI Blog2019 (6) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... hat such a situation and predicament does not occur in days to come. Be that as it may, a perusal of the impugned order also reveals that the writ petitioner has an appeal remedy by way of appeal before the Appellate Deputy Commissioner (ST) (East), Greams Road, Chennai - 06. It emerges clearly that in the instant case, there has been violation of NJP. It is not only violation of NJP, but it is violation of NJP on the teeth of specific directions of this Court in the aforesaid previous order ie., order directing the respondent to give an opportunity of personal hearing - there is no difficulty in exercising writ jurisdiction and interfering with the impugned order notwithstanding alternate remedy in the instant case. Petition disposed off.< ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eads as follows: ''5. Having regard to the submissions made by the learned counsel on either side, since the respondent has not considered the objections filed by the petitioner as early as on 15.10.2015, the impugned order dated 30.01.2018 and the notice dated 06.03.2018 are liable to be set aside. Accordingly, the impugned order dated 30.01.2018 and the notice dated 06.03.2018 are set aside and the matter is remanded back to the respondent for fresh consideration. The respondent is directed to consider the objections filed by the petitioner and decide the matter afresh after giving due opportunity of personal hearing to the petitioner, on merits and in accordance with law.'' 6. Notwithstanding the above said specific an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d K.C.Mathew case [Authorized Officer, State Bank of Travancore Vs. Mathew K.C. reported in (2018) 3 SCC 85]. 9. What can be deduced from the long line of authorities, more particularly aforesaid judgment of Hon'ble Supreme Court is that the alternate remedy is essentially not an absolute rule. It is a rule of discretion and it is not a rule of compulsion. Though it is not an absolute rule, exercise of writ jurisdiction notwithstanding alternative remedy with regard to fiscal statutes has a unique rigour attached to it. This has been laid down by Hon'ble Supreme Court in Satyawati Tandon Case. 10 However, a careful perusal of K.C.Mathew case reveals that Hon'ble Supreme Court has also laid down exceptions to the rule of Altern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to make assessment afresh, keeping in mind the principles laid down by this Court in Narasus Roller Flour Mills case [Narasus Roller Flour Mills Vs. Commercial Tax Officer (Enforcement Wing), Sankagiri and Another reported in [2015] 81 VST 560 (Mad)]. To be noted, Narasus principle is to the effect that proposal given by the audit team of the Enforcement Wing should not be the sole basis for the order. There should be an adjudication, independent proposal/order made by the Enforcement Wing. (c) Though obvious, it is made clear that while embarking upon the exercise of adjudication afresh, the respondent shall give an opportunity of personal hearing to the writ petitioner i.e., duly authorised representative of the writ petitioner, as wr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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