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TMI Blog2019 (7) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... f is taken up, heard out and is being disposed of. 3. Instant writ petition arises under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)' (hereinafter 'TNVAT Act' for brevity) , 4. Short facts shorn of elaboration, details and particulars or in other words, factual matrix in a nutshell which is imperative for appreciating this order is as follows: a) Writ Petitioner is a dealer under TNVAT Act. b) Assessing Officer passed an order dated 29.04.2016. c) Writ petitioner, carried it in appeal by way of a statutory appeal to the first respondent under Section 51 of TNVAT Act. d) The first Appellate Authority i.e., first respondent before this Court, disposed of the statutory appeal by an order dated 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tamil Nadu reported in [2017] 97 VST 295 (Mad), but the first Appellate Authority has not considered the same. d) Hon'ble Supreme Court in Steel Authority of India Vs. Sales Tax Officer, Rourkela-I Circle and others reported in [2008] 16 VST 181 (SC) has interfered in first Appellate Authority's order notwithstanding alternate remedy. 6. State Counsel, who accepted notice on behalf of both the respondents, submitted that writ petitioner has already chosen to file a statutory appeal and therefore, it would be inappropriate for writ petitioner to now invoke the writ jurisdiction of this Court under Article 226 of the Constitution of India, particularly, when a further alternate remedy by way of an appeal to TNSTAT under Section 58 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rst Appellate Authority i.e, first respondent and the same has not been considered, the same at best qualifies as a ground to be agitated in a regular statutory appeal. The reason is, this requires examination of records and it has to be seen whether the case law was actually pressed into service and whether it forms part of the records of the first Appellate Authority. It is ideal to leave these aspects to TNSTAT to examine the same in the absence of any other attendant circumstances. d) With regard to the judgment of Hon'ble Supreme Court in Steel Authority of India case, as rightly pointed out by learned State Counsel that it is clearly distinguishable on facts. e) To demonstrate that it is distinguishable on facts, two paragraph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efully gone through the impugned order of assessment averments of the learned Advocate and the materials available on record. On the first point of dispute regarding the claim of the appellant towards refund of tax of Rs. 14,59,122.52 collected from the bidders, before this forum also the appellant failed to adduce any evidences regarding refund of tax to such bidders from whom tax was collected. In absence of such documentary evidences, the claim of the appellant is not credible. The second point of dispute regarding levy of tax on the sale turn-over of Rs. 1,21,03,375.18 is due to non-furnishing of declarations in forms. Hence, there is no interference from this forum on the observation of the learned S.T.O., in levying tax under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st in the instant case. f) Therefore, this Court is inclined to accept the submission of State Counsel that under the facts and circumstances of instant case, this is a fit case to relegate the writ petitioner to the alternate remedy i.e., appeal to TNSTAT. g) In this regard, this Court deems it appropriate to refer to a judgment of Hon'ble Supreme Court in Satyawati Tandon Case [United Bank of India Vs. Satyawati Tondon and others reported in (2010) 8 SCC 110]. Besides Satyawati Tandon Case, there are a long line of authorities on alternate remedy and exercise of writ jurisdiction notwithstanding alternate remedy. The obtaining legal position is that alternate remedy is not an absolute rule. In other words, it is not a rule of comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , other types of public money and the dues of banks and other financial institutions. In our view, while dealing with the petitions involving challenge to the action taken for recovery of the public dues, etc., the High Court must keep in mind that the legislations enacted by Parliament and State Legislatures for recovery of such dues are a code unto themselves inasmuch as they not only 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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