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TMI Blog2019 (9) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... principles of natural justice as an opportunity to show cause has been given vide revisional notice and the writ petitioner has also availed the same by filing objections on 05.12.2017. Therefore, this Court is convinced that respondent has complied with the mandate under proviso to Section 27(1)(a) of TNVAT Act i.e., the mandate of giving reasonable opportunity to show cause before making the impugned order. Alternate remedy - HELD THAT:- Though alternate remedy rule is a rule of discretion and not a rule of compulsion, Hon ble supreme Court in a long line of authorities has repeatedly held that when it comes to matters pertaining to Taxes, CESS, Revenue etc., the rule of alternate remedy should be applied with utmost rigour. In UNITED BAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to the Department is suppression was noticed, that a revisional notice was issued based on the surprise inspection, that writ petitioner dealer received the revisional notice and filed objection dated 05.12.2017, that after considering the objections, a 'revised assessment order dated 14.02.2018, bearing Reference No.TIN 33664740749/2016-17' (hereinafter 'impugned order' for brevity) came to be passed. 4. Though the impugned order does not mention the provision of law under which it has been made, this Court is informed at the hearing by learned Revenue Counsel that the impugned order has been made under Section 27(1)(a) of TNVAT Act. A perusal of contents of the impugned order also reveals that Section 27(1)(a) of TNVA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fall under any of the exceptions qua alternate remedy. 8. With regard to rule of alternate remedy itself, it is no doubt a self imposed restraint qua Courts exercising writ jurisdiction. 9. Though alternate remedy rule is a rule of discretion and not a rule of compulsion, Hon'ble supreme Court in a long line of authorities has repeatedly held that when it comes to matters pertaining to Taxes, CESS, Revenue etc., the rule of alternate remedy should be applied with utmost rigour. 10. This Court reminds itself of Dunlop India case [Assistant Collector of Central Excise, Chandan Nagar, West Bengal vs. Dunlop India Ltd. and ors.] reported in (1985) 1 SCC 260 and the relevant paragraph is Paragraph 3 and the same reads as follows: ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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. Unfortunate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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