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2019 (7) TMI 393 - HC - VAT and Sales TaxValidity of deemed assessment - section 22(2) of TNVAT Act - It is the pointed submission of learned counsel for writ petitioner that invoice wise break up ought to have been given - applicability of the case of M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [2017 (3) TMI 536 - MADRAS HIGH COURT] - alternate remedy of statutory appeal - maintainability of petition. HELD THAT:- It cannot be gainsaid that JKM Graphics principle has not been adhered to. This is more so, as the writ petitioner who had sought time to give documents with regard to the return of goods, has not done so. In JKM Graphics principle, there have been objections, but the Assessing Authority proceeded solely based on annexure II of the selling dealers. Therefore this Court accepts the contention of learned Revenue counsel that JKM Graphics principle is distinguishable on facts and therefore, it does not come to the aid or advance the case of the writ petitioner. There is no disputation before this Court that alternate remedy of statutory appeal is available to the writ petitioner against the impugned order and that a statutory appeal shall lie before the jurisdictional Appellate Deputy Commissioner. There is no disputation that such a statutory appeal is under Section 51 of TNVAT Act. This Court is of the considered opinion that this is a fit case to relegate the writ petitioner to the alternate remedy of statutory appeal to the jurisdictional Appellate Deputy Commissioner - this is a fit case to relegate the writ petitioner to the alternate remedy of appeal before jurisdictional Appellate Deputy Commissioner under Section 51 of TNVAT Act - Petition disposed off.
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