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TMI Blog2020 (2) TMI 1624X X X X Extracts X X X X X X X X Extracts X X X X ..... even the ground of breach of principles of natural justice, if at all can be established by the Assessee, the Assessee can very well file an appeal under Section 51 of the Act besides raising the grounds on the merits of the case. Therefore, it does not entitle the Assessee / Appellant to resort to writ jurisdiction invariably in all circumstances for the alleged breach of principles of natural j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of alternative remedy to the Assessee under Section 51 of the Tamil Nadu Value Added Tax Act 2006 and that a regular appeal can be filed the Assessee against the impugned assessment order dated 24.06.2019. The relevant portion of the order passed by the learned Single Judge are quoted below for ready reference. 11...With regard to the alternate remedy aspect, there can be no disputation that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mands 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to urge before us that there was a breach of principles of natural justice while passing the impugned order. 3. Having heard the learned counsel for both parties and considering the facts and circumstances of the case, we are satisfied that there is no error in the order passed by the learned Single Judge and even the ground of breach of principles of natural justice, if at all can be establi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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