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TMI Blog2019 (7) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... to. This is more so, as the writ petitioner who had sought time to give documents with regard to the return of goods, has not done so. In JKM Graphics principle, there have been objections, but the Assessing Authority proceeded solely based on annexure II of the selling dealers. Therefore this Court accepts the contention of learned Revenue counsel that JKM Graphics principle is distinguishable on facts and therefore, it does not come to the aid or advance the case of the writ petitioner. There is no disputation before this Court that alternate remedy of statutory appeal is available to the writ petitioner against the impugned order and that a statutory appeal shall lie before the jurisdictional Appellate Deputy Commissioner. There is no di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner submits that writ petitioner is a dealer under TNVAT Act and monthly returns were filed inter alia under Section 21 of TNVAT Act and there was deemed Assessment under section 22(2) of TNVAT Act. Under such circumstances, business premises of the writ petitioner was inspected by the Enforcement Wing on 24.08.2015 pursuant to which proposals were made and the writ petitioner was called upon to give objections and thereafter, impugned order came to be passed. 6. The primary and pivotal submission of writ petitioner is that the impugned order is in violation of what has now come to stay as JKM Graphics principle owing to M/s.JKM Graphics Solutions Private Limited Vs. The Commercial Tax Officer reported in 2017 (99) VST 343. It is the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for writ petitioner, as mentioned supra, this writ petition is confined to Head No.6, which is 'Sales return not accounted for by customers'. 9. It is submitted that some of the goods sold by the writ petitioner were returned by the customers, but there is no supporting document to buttress the same. Relevant portion of the impugned order with regard to Head No.6 reads as follows: 6. Sales return not accounted for by customers: The dealers have classified this item into two headings, viz., unfructified sales and purchase returns not reported by buyers. Regarding the unfructified sales, they have furnished the list of cases falling under this head along with copy of sale invoice issued by them. Other than this, they have not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e number of cases pending before the Courts and Appellate forums, thus jeopardizing the interest of revenue. Therefore, it is high time the Principal Secretary and Commissioner of Commercial Taxes in consultation with him officers lays out a detailed procedure as to how to take forward cases of mismatch, evolve a central mechanism, which can go into these aspect and furnish details in full form to the respective Assessing Officers, who can decide for themselves as to whether there is a case made out to call upon their dealer to explain. If this centralized mechanism is not put in place exclusively for such purpose, it would result in notices and orders being issued by the respective Assessing Officers without even the knowledge of the Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the alternate remedy of statutory appeal to the jurisdictional Appellate Deputy Commissioner. In this regard, this Court deems it appropriate to observe that from a long line of authorities it can be safely inferred that alternate remedy is not an absolute rule. In other words, alternate remedy is not a rule of compulsion, but it is a rule of discretion. Though alternate remedy is a rule of discretion, Hon'ble Supreme Court in Satyawati Tandon Case [United Bank of India Vs. Satyawati Tondon and others reported in (2010) 8 SCC 110] has held that when it comes to cases pertaining to taxes, cess etc., i.e., fiscal laws in general, rule of alternate remedy has to be applied with utmost rigour. To be noted, Satyawati Tandon Case has rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly contain comprehensive procedure for recovery of the dues but also envisage constitution of quasi-judicial bodies for redressal of the grievance of any aggrieved person. Therefore, in all such cases, the High Court must insist that before availing remedy under Article 226 of the Constitution, a person must exhaust the remedies available under the relevant statute. 55.It is a matter of serious concern that despite repeated pronouncement of this Court, the High Courts continue to ignore the availability of statutory remedies under the DRT Act and the SARFAESI Act and exercise jurisdiction under Article 226 for passing orders which have serious adverse impact on the right of banks and other financial institutions to recover their dues. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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