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TMI Blog2019 (9) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdiction or powers to pass revised assessment orders under Section 22(4) of TNVAT Act. Alternate remedy - HELD THAT:- It is clearly a self imposed restraint qua writ Courts. Though it is a self imposed restraint qua writ Courts, Hon'ble Supreme Court had repeatedly held that in fiscal law matters, this rule of alternate remedy has to be applied with utmost rigour. In other words, this Court reminds itself that though alternate remedy rule is a rule of discretion and not a rule of compulsion, in fiscal statute matters, the same has to be applied with utmost rigour. It has been held in UNITED BANK OF INDIA VERSUS SATYAWATI TONDON AND OTHERS [ 2010 (7) TMI 829 - SUPREME COURT] Hon'ble Supreme Court held that in cases p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s verification of returns filed by the writ petitioner resulting in the respondent resorting to revised assessment procedure under Section 22(4) of TNVAT Act, that after sending revisional notices to the writ petitioner, that after obtaining the reply / objections from the writ petitioner and after holding two personal hearings (one on 24.08.2016 and another on 26.09.2016), respondent passed a revised assessment order dated 14.11.2016 bearing reference 'TIN No:33466256678/2014-15' ['impugned order' for brevity], which has been called in question in the instant writ petition. 4. There is no disputation or disagreement that the entire revised assessment is based on mismatch issue and there were over two hundre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2,3,4,5,8,12 to 19,261,262 are not acceptable as they have not furnished any supportive documents to confirm their stand.' 8. Therefore, the two revisional notices were issued, replies / objections were sent by the writ petitioner dealer, first personal hearing was held, thereafter a third revisional notice was sent and after the third revisional notice, second personal hearing was held, wherein reply to the third revisional notice also was filed and after considering all these, the impugned order has been passed. 9. Therefore, there is clearly no violation of 'Natural Justice Principles' ['NJP' for brevity]. It is also nobody's case that the respondent does not have jurisdiction or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s only where statutory remedies are entirely ill-suited to meet the demands of extraordinary situations, as for instance where the very vires of the statute is in question or where private or public wrongs are so inextricably mixed up and the prevention of public injury and the vindication of public justice require it, that recourse may be had to Article 226 of the constitution. But then the Court must have good and sufficient reason to bypass the alternative remedy provided by statute. Surely matters involving the revenue where statutory remedies are available are not such matters. We can also take judicial notice of the fact that the vast majority of the petitions under Article 226 of the constitution are filed solely for the purpose of o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ked the settled law that the High Court will ordinarily not entertain a petition under Article 226 of the Constitution if an effective remedy is available to the aggrieved person and that this Rule applies with greater rigour in matters involving recovery of taxes, cess, fees, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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