9911796707
TMI Blog2019 (7) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... s, it is not a rule of compulsion, but it is a rule of discretion. Though it is a rule of discretion, Hon ble Supreme Court in UNITED BANK OF INDIA VERSUS SATYAWATI TONDON AND OTHERS [ 2010 (7) TMI 829 - SUPREME COURT] , has held that, with regard to matters pertaining to taxes, cess etc., i.e., fiscal law in general, the rule of alternate remedy should be applied very strictly or in other words the rule should be applied with utmost rigour. This Court is of the considered opinion that this is a fit case to relegate the writ petitioner to alternate remedy i.e., statutory appeal (under Section 51 of TNVAT Act) to the jurisdictional Appellate Deputy Commissioner. If the writ petitioner chooses to avail alternate remedy, it is open to the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titions arises under 'Tamil Nadu Value Added Tax Act, 2006 (TN Act 32/2006)' ( which shall be hereinafter referred to as 'TNVAT Act' for brevity), as well as the rules thereunder i.e., 'Tamil Nadu Value Added Tax Rules, 2007 '(which shall hereinafter be referred to as 'TNVAT Rules'). To be noted, TNVAT Rules is a set of rules which is subordinate legislation made by the Government under rule making power vested in it by Section 81 of TNVAT Act. 5. Writ petitioner is a registered dealer under TNVAT Act on the file of respondent. Writ petitioner is in the business of dealing in stainless steel, ferrous and non-ferrous metals and business activity of the writ petitioner includes purchase and sales, both local a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing company reported in 1998 109 STC 439 (SC) and judgment of this Court in M/s.JKM Graphics Solutions Private Limited [M/s.JKM Graphics Solutions Private Limited Vs. The Commercial Tax Officer, Vepery Assessment Circle, Chennai-6] reported in 99 VST 343 have not been adhered to. To be noted, with regard to registration cancelled dealer issue, Suresh Trading company principle and with regard to mismatch, M/s.JKM Graphics Solutions Private Limited principle have been relied on. 9. Responding to the aforesaid submission of learned counsel for writ petitioner, learned Government Advocate submitted that the respondent has adhered to the aforesaid principles while dealing with registration cancelled dealers issue as well as mismatch issue. To b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ws pronounced by the Hon'ble High Court of Madras in their support. 4. Further, the dealer was requested to produce the profit and loss account and balance sheet for verification which was not produced at the time of inspection. It is also proposed to levy penalty/interest under Section 27 of the Act at the appropriate rate, if applicable. Accordingly a notice was issued on 24.04.2017 mentioning the above defects. Further an opportunity of personal hearing was afford to them. They have filed their objection in their letter dated 11.05.2017. Further notices were issued to the dealer on 08.12.2017 and 30.10.2018. But they have not filed any objection till date. In their reply dated 11.05.2017, they have stated that the purchase we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter i.e, exercise of writ jurisdiction notwithstanding alternate remedy. To put these principles in a nutshell, it can be said that rule of alternate remedy is not an absolute rule. In other words, it is not a rule of compulsion, but it is a rule of discretion. Though it is a rule of discretion, Hon'ble Supreme Court in Satyawati Tondon case (United Bank of India v. Satyawati Tondon and others reported in (2010) 8 SCC 110), has held that, with regard to matters pertaining to taxes, cess etc., i.e., fiscal law in general, the rule of alternate remedy should be applied very strictly or in other words the rule should be applied with utmost rigour. This principle was re-iterated by the Hon'ble Supreme Court in K.C.Mathew case re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exercise in accordance with the principles in Suresh Trading company and M/s.JKM Graphics Solutions Private Limited, based on the response of the writ petitioner i.e., response to revisional notice. However, as would be evident from the submissions of the learned counsel for writ petitioner as alluded to supra, the case of the writ petitioner is that the exercise is not satisfactory and there are errors in the exercise. Therefore, this Court is of the considered opinion that this is a fit case to relegate the writ petitioner to alternate remedy i.e., statutory appeal (under Section 51 of TNVAT Act) to the jurisdictional Appellate Deputy Commissioner. 15. If the writ petitioner chooses to avail alternate remedy, it is open to the writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
