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TMI Blog2019 (7) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... of the instant writ petition arises under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', which shall hereinafter be referred to as 'TNVAT Act' for brevity. 4. This is the second round of litigation. 5.Earlier, proceedings were initiated against the writ petitioner under TNVAT Act and Assessment Order came to be passed with regard to Assessment Year 2015-16 and this Assessment Order is dated 15.10.2018. This earlier Assessment Order was assailed by the writ petitioner by way of a writ petition in this Court being W.P.No.34067 of 2018 and the same came to be disposed of by this Court on 20.12.2018. 6. The operative portion of the order is contained in Paragraph 9 and the same reads as follows: '9. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round, it is submitted that there is a two fold violation. It is the case of the writ petitioner that it is not in conformity with the directions given by this Court in the earlier order and it is not in conformity with Steel Authority of India Vs. Sales Tax Officer, Rourkela-I Circle and Others reported in [2008] 16 VST 181 (SC) laid down by Hon'ble Supreme Court. 11. Learned Government Advocate/Revenue counsel, who has accepted notice on behalf of both the respondents, brings to the notice of this Court that this is a case where the writ petitioner has contravened Section 2(15) and Section 3 of TNVAT Act and therefore, the question of deemed assessment will not arise. In other words, it is the submission of learned Revenue counsel th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a case of escapement of assessment and therefore, best judgment assessment does not apply. It is left open to the writ petitioner to raise this plea before the Appellate Authority. 14. Whether the objections have been considered comprehensively and whether the manner in which the objections have been considered is acceptable in law are all in the realm of grounds of appeal. 15. This takes us to the alternate remedy aspect. There is no dispute before this Court that an alternate remedy is available to the writ petitioner i.e., by way of an appeal to the jurisdictional Appellate Deputy Commissioner under Section 51 of TNVAT Act. With regard to alternate remedy, from a long line of authorities it comes out clearly that alternate remedy is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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