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TMI Blog2019 (7) TMI 1398X X X X Extracts X X X X X X X X Extracts X X X X ..... in writ petition arises under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', hereinafter referred to as 'TNVAT Act' for brevity. 4. Instant writ petition pertains to 'Assessment Year 2013-14', which shall hereinafter be referred to as 'said AY' for the sake of convenience and clarity. 5. It is not in dispute that the writ petitioner is a dealer under TNVAT Act. 6.On verification of returns filed by the writ petitioner, particularly Form WW, certain discrepancies were found, particularly it was noticed that writ petitioner has effected purchases to the tune of little over 1.63 Crores, but on verification by Department it turned out that numerical values were different. Therefore, a revi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court that writ petitioner has enclosed as many as four judgments / orders in the typed-set of papers. One is a judgment of Hon'ble Supreme Court and the other three are orders made by Hon'ble single Judges of this Court. 12.This Court now proceeds to deal with the judgements placed as part of the typed-set of papers. 13. To be noted, learned counsel very fairly submitted that he is not projecting judgment/orders other than M/s.Girdhari Lal Nannelal Vs. The Sales Tax Commissioner M.P reported in (1976) 3 SCC 701 and learned counsel submitted that Girdharilal judgment is being pressed into service for the limited purpose of buttressing the principle that a noticee not sending objections cannot be the sole ground for a revised a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utterances are made in the setting of the facts of a particular case, said Lord Morris in Herrington v. British Railways Board [(1972) 2 WLR 537 : 1972 AC 877 (HL) [Sub nom British Railways Board v. Herrington, (1972) 1 All ER 749 (HL)]] . Circumstantial flexibility, one additional or different fact may make a world of difference between conclusions in two cases.' 16. As already alluded to supra, though learned counsel for writ petitioner pressed into service Girdhari Lal case alone, as three other judgments/orders have been annexed to the typed-set of papers, this Court deems it appropriate to deal with the same also. 17. The next judgment is, what has now come to stay as M/s.JKM Graphics Solutions Private Limited Vs.The Commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rusal of the same, particularly Paragraph 8 reveals that this is a case where the entire tax as well as penalty has been paid by the Assessee. Paragraph 8 reads as follows: ' 8. In the light of the aforesaid discussion, there being no dispute that the issue on merits is covered by the order of this Court in J.K.M.Graphics Solutions Pvt. Ltd., Vs. C.T.O., Vepery Assessment Circle, Chennai (supra) and also the fact that the petitioner paid the entire tax as well as penalty and in the interests of justice, the impugned order is set aside and the Assessing authority is directed to take the proceedings denovo and in accordance with law, after affording an opportunity of hearing to the petitioner.' 20. Learned single Judge has articula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16.05.2018. In Usman Brother Agencies Case, which is placed before this Court as part of case file, entire tax and penalty have been paid by the Assessee. In the instant case in the light of the narrative thus far, this Court deems it appropriate to relegate the petitioner to alternate remedy of an appeal to the jurisdictional Appellate Deputy Commissioner. There is no disputation before this Court that an appeal lies to the jurisdictional Appellate Deputy Commissioner under Section 51 TNVAT Act. If the writ petitioner chooses to avail the alternate remedy, condition of pre-deposit as well as exclusion of time frame for filing the appeal will operate. In terms of time frame it is open to the writ petitioner to seek condonation of delay as w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ows: '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 that a writ petition ought not to be entertained in view of the alternate statutory remedy available holding: (SCC pp.123 & 128, Paras 43 & 55) "43. Unfortunately, the High Court overlooked the settled law that the High Court will ordinarily not entertain a petition under Article 226 of the Constitution if an effective remedy is availabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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