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2021 (10) TMI 1074 - MADRAS HIGH COURTAssessment of escaped turnover - wrong availment of Input Tax Credit (ITC) - Section 27 of TNVAT Act - HELD THAT:- There is a statutory appeal provided under TNVAT Act as against the impugned order and this statutory appeal is available to writ petitioner under Section 51 of TNVAT Act. Therefore, there is an alternate remedy. There is nothing to demonstrate that alternate remedy is not efficacious. The second respondent has applied his mind and made the impugned order (on a demurer, erroneous may be as contended by writ petitioner) and therefore, it does not warrant interference in exercise of powers under Article 226 of Constitution of India on this facet also. As I am taking the view that this case does not warrant interference under Article 226 of Constitution of India, in the light of alternate remedy, I refrain from expressing any opinion or view on merits of the matter and traces or trappings of observations on merits which may appear to have been made in this order are for the limited purpose of disposal of captioned writ petition and therefore, the same should not come in the way of a Statutory appeal i.e., this order should not in any way either impede or serve as a impetus if the writ petitioner chooses to avail alternate remedy and statutory appeal under Section 51 of TNVAT Act. Petition dismissed.
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