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TMI Blog2024 (7) TMI 1241X X X X Extracts X X X X X X X X Extracts X X X X ..... r came to be passed. HELD THAT:- It is trite law that service of notice or order is essentially a question of fact - It is equally true that valid service of notice or order goes to the root of jurisdiction. This writ appeal stands disposed of granting liberty to the appellant to file an appeal within a period of 4 weeks from the date of receipt of a copy of this judgment. - Hon'ble Mr. R. Mahadevan,The Acting Chief Justice And Hon'ble Mr. Justice Mohammed Shaffiq For the Appellant : Ms. Kanmani Annamalai for Mr. K. V. Subramanian Associates For the Respondents : Mr. Prashanth Kiran Government Advocate JUDGMENT MOHAMMED SHAFFIQ, J. The present writ appeal is filed challenging the order of the learned Single Judge in W.P.No.14453 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to obtain a copy of the order dated 09.01.2019 at the earliest on becoming aware of the same. The appellant had not taken any steps except to submit a letter dated 28.12.2020 wherein it was stated that refund was due to the appellant under the TNVAT Act and that they are entitled to adjust the same towards the GST liability. It was submitted that the appellant thus had knowledge of the order and having failed to take appropriate steps for challenging the order dated 09.01.2019, the order of the learned Single Judge does not warrant interference. 4. Heard both sides. Perused the materials on record. 5. The question that arises for consideration herein is whether there was a valid service of the notice and the impugned order as contemplated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant and would have been more appropriate, because questions of fact regarding the service of the notice were involved and such questions could have been properly decided in the proceeding of the appeal. It is well-settled that when an alternative and equally efficacious remedy is open to a litigant, he should be required to pursue that remedy and not invoke the special jurisdiction of the High Court for issue of a prerogative writ. It is true that the existence of an alternative remedy does not affect the jurisdiction of the court to issue a writ ; but, as observed by this Court in Rashid Ahmed v. Municipal Board Kairana [1950] S.C.R. 566, the existence of an adequate legal remedy is a thing to be taken into consideration in the matter of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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