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TMI Blog2019 (7) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... g through the website and the dealer was not provided with copies of invoices. Therefore, grievance of the writ petitioner turns on merits of the matter and it can at best qualify as errors, (if at all), in the impugned order in carrying out this exercise. These can therefore only be grounds for appeal and not for interference in writ jurisdiction. Interference in writ jurisdiction notwithstanding alternate remedy is a rule of discretion. It is also a self-imposed restraint. In other words it is not a rule of compulsion. Though alternate remedy rule is a rule of discretion and not a rule of compulsion Hon'ble Supreme Court in the case of UNITED BANK OF INDIA VERSUS SATYAWATI TONDON AND OTHERS [ 2010 (7) TMI 829 - SUPREME COURT] has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one respondent. 2. With consent of learned counsel on both sides, main writ petition is taken up, heard out and is being disposed of. 3.Subject matter of the instant writ petition arises under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', hereinafter 'TNVAT Act' for brevity. 4.It is not in dispute that writ petitioner is a dealer under TNVAT Act. 5.A revised Assessment Order made by the lone respondent being an order dated 16.05.2019, hereinafter 'impugned order' for the sake of brevity has been called in question in the instant writ petition. To be noted, this is second round of litigation though the earlier round was not in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the tax levied on the sale value arrived based on the local purchase omission of the appellants, the penalty imposed under Section 22(5) of the TNVAT Act, 2006 is set aside and the appeal filed by the appellants in respect of penalty is also remanded back to the assessing officer, to issue a notice call for objections and after affording an opportunity of being heard in person pass order as per the provisions of the TNVAT Act 2006 as the appeal in respect of the tax itself has been already remanded.' 7. It is the specific and pointed case of the learned counsel for writ petitioner that these directions of the Appellate Authority have not been adhered to. 8. In response to the above said submission, l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s.JKM Graphics Solutions Private Limited Vs. The Commercial Tax Officer, Vepery Assessment Circle, Chennai-6]. To be noted, JKM principle is based on a order of this Court in W.P.No.105 of 2016 made in a batch of writ petitions being order dated 01.03.2017. 12. Adverting to the notice from the respondent being notice dated 16.04.2019 with enclosures running to as many as 7 pages and relevant paragraphs in the impugned order which have been adverted to supra, learned Revenue counsel contended that neither the directions of the Appellate Authority nor the JKM principle has been violated in the instant case. 13. This Court has carefully considered the submissions made on both sides. 14. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplied with utmost rigour. To be noted, Satyawati Tandon case has been reiterated by Hon'ble Supreme Court in K.C.Mathew case [Authorized Officer, State Bank of Travancore Vs. Mathew K.C. reported in (2018) 3 SCC 85]. Relevant paragraph in K.C.Mathew case is paragraph 10 and the same reads as follows: '10. In Satyawati Tondon the High Court had restrained further proceedings under Section 13(4) of the Act. Upon a detailed consideration of the statutory scheme under the SARFAESI Act, the availability of remedy to the aggrieved under Section 17 before the Tribunal and the appellate remedy under Section 18 before the Appellate Tribunal, the object and purpose of the legislation, it was observed tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r passing orders which have serious adverse impact on the right of banks and other financial institutions to recover their dues. We hope and trust that in future the High Courts will exercise their discretion in such matters with greater caution, care and circumspection.' (Underlining made by Court to supply emphasis and highlight) 15. In the light of the narrative supra, this Court is convinced that this is a fit case to relegate the writ petitioner to avail alternate remedy by filing a statutory appeal under Section 51 of TNVAT Act. If the writ petitioner chooses to avail the alternate remedy and files a statutory appeal, as the writ petitioner has already paid 25% of the tax liability for prefer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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