9911796707
TMI Blog2024 (3) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... of principles of natural justice - HELD THAT:- This Court is conscious of the fact that writ petition under Article 226 of the Constitution of India would not be entertained normally if statutory remedy is available. However, existence of alternate remedy is not an embargo or an absolute bar to exercise power under Article 226 of the Constitution of India but a self-imposed restriction and the following circumstances viz., violation of principles of natural justice or lack of jurisdiction or error apparent on the face of the record are some of the exceptions carved out to the rule of alternate remedy for exercise of discretion under Article 226 of the Constitution of India. The impugned orders are made in violation of principles of natural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... years. 3.1. It may be relevant to refer to Section 24(6) of the Act which has apparently been invoked in making the orders of assessment and the same reads as under : "24.... (6) Where, for any reason, the input tax credit has been availed wrongly or where any dealer produces false invoice, vouchers, declaration certificate or any other documents with a view to support his claim of input tax credit or refund, the Assessing Authority shall, at any time, within a period of five years from the end of the year to which the return relates, reverse input tax credit availed and determine the tax due after making such an enquiry as it may consider necessary: Provided that no order shall be passed under this sub section without giving the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xercising its discretion under Article 226 of the Constitution of India would look to find if there has been laches/ gross negligence in approaching the Court belatedly. In the present case, the petitioner had explained the reasons for the delay in approaching this Court under Article 226 of the Constitution of India, in the affidavit filed in support of the writ petition, the same reads as under: "11. I state that soon after the petitioner received the impugned orders dated 24.1.2019 and 24.9.2019, immediately through its Auditor Late Mr.V.Anantharaman approached the first respondent and requested him to withdraw the same as there was no opportunity granted to the petitioner before the impugned orders were passed. The petitioner stressed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to file applications for rectification of the orders. The applications dated 7.5.2021 under section 73 of the PVAT Act, 2006 were filed by the petitioner before the first respondent seeking for rectification/reopening of the assessment orders dated 25.1.2019 and 24.9.2019 for the assessment years 2015-2016 & 2016-2017 respectively, grant opportunity to the petitioner by issuing show cause notice and then pass fresh assessment order in accordance with law. 13. I state that even though the first respondent received the applications dated 7.5.2021, there was no response from his side. So the petitioner sent a reminder dated 5.7.2021 to the first respondent requesting to consider their applications dated 7.5.2021. The first respondent issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first respondent did not respond after 9.8.2021, the petitioner sent a letter dated 2.9.2021 through registered post. The same was received by the first respondent, but till today, the assessment order dated 25.1.2010 passed for the year 2015-2016 and the assessment order dated 24.9.2019 for the year 2016-2017 have not been reopened/rectified and a fresh assessment order passed." 6. While this Court is conscious of the fact that though law of limitation does not strictly apply to the writ petitioner, nevertheless Courts would be loathe in permitting writ petitions after inordinate and unexplained delay or laches. Though the same by itself may not be an absolute impediment to exercise judicial discretion and rendering of substantial Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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