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2019 (8) TMI 1602 - HC - VAT and Sales TaxValidity of assessment order - Maintainability of petition - availability of alternative remedy of appeal - Principles of Natural Justice - grievance of the writ petitioner is that none of the legal grounds, including jurisdiction raised by the writ petitioner were not considered and the impugned order is passed - HELD THAT:- This Court is of the considered opinion that undoubtedly, violation of principles of natural justice is a ground to entertain a Writ Petition. However, it cannot be a routine affair and only on exceptional circumstances, statutory appeal remedy can be dispensed with. Simply because the ground regarding the violation of principles of natural justice is raised, the same would not constitute a ground for entertaining all Writ Petitions. It is pertinent to note that the appellate authorities are also exercising quasi judicial powers under the Act. Therefore, all such appellate authorities or the Special Tribunals constituted under the Act are empowered to adjudicate all the legal grounds including the ground regarding the violation of principles of natural justice as well as the jurisdiction. This Court is of the considered opinion that all such original issues now raised by the writ petitioner regarding the particulars, details and documents given to the tax authorities, are to be adjudicated by the appellate authorities by calling for the original files, evidences and other particulars produced by the writ petitioner at the time of enquiry and decide the matter on merits and in accordance with law by affording opportunity to the writ petitioner. Maintainability of petition - availability of alternative efficacious remedy of appeal - HELD THAT:- Section 51 of the Act, 2006 provides an appeal before the Appellate Deputy Commissioner. The impugned order itself states that the writ petitioner is at liberty to prefer an appeal before the Appellate Deputy Commissioner, Commercial Taxes Building, A.R.Line Road, Palayamkottai, Tirunelveli-627 002, within 30 days from the date of receipt of a copy of the impugned order as per Section 51 of the Act, 2006 - This being the principles to be considered, the writ petitioner is at liberty to prefer an appeal before the Appellate Deputy Commissioner under Section 51 of the Act. The writ petitioner is at liberty to prefer a statutory appeal in the prescribed format along with all the documents within a period of eight (8) weeks from the date of receipt of a copy of this order - In the event of receiving any such appeal from the writ petitioner, the appellate authority, namely, Deputy Commissioner Commercial Taxes is directed to entertain the appeal and decide the same on merits and in accordance with law as expeditiously as possible - Petition dismissed.
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