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TMI Blog2019 (12) TMI 1545X X X X Extracts X X X X X X X X Extracts X X X X ..... is court in the intra-court Appeal. The alleged grounds relating to breach of principles of natural justice by the Assessing Authority, the binding nature of the Commissioner s Circular are all possible grounds which the Appellant/ Assessee can very well raise before the Appellate Authority. Merely because there are allegations of breach of principles of natural justice, all Writ Petitions against appealable orders cannot be entertained by this Court under Article 226/227 of the Constitution of India as the Statute has provided alternative and effective remedies to the Assessee aggrieved by the orders passed by the Assessing Authority and even if there is allegation of principles of natural justice, that can very well be raised before the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority bearing in mind exclusion of time ordered by this Court supra in this order. Though obvious, it is made clear that all other conditions, formats and procedure adumbrated in TNVAT Act and TNVAT Rules for an appeal under section 51 of TNVAT Act including the predeposit condition will govern the writ petitioner, if the writ petitioner chooses to avail the statutory appeal. No costs. Consequently, connected Miscellaneous Petition is closed." 2. The learned Counsel for the Appellant/Assessee vehemently submitted that there was gross violation of principles of natural justice in passing the impugned order and there is a Circular issued by the Commissioner of Commercial Taxes, Chennai to grant opportunity of hearing, but still in br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned by this Court under Article 226/227 of the Constitution of India as the Statute has provided alternative and effective remedies to the Assessee aggrieved by the orders passed by the Assessing Authority and even if there is allegation of principles of natural justice, that can very well be raised before the Appellate Authority, who can also very well remand the case back to the Assessing Authority. If there are judgments to be cited on merits as well, those Judgments can be cited before the Appellate Authority, which can be considered by the Appellate Authority with regard applicability of the same to the facts of the case. But all these contentions are not sufficient to invoke the extraordinary writ jurisdiction in each and every case. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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