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2019 (7) TMI 1120 - HC - VAT and Sales TaxInput Tax Credit - purchases where the registration of selling dealers, from whom writ petitioner had purchased goods, have been cancelled even prior to the date of purchase - HELD THAT:- This Court with the considered view that respondent has examined the documents in the personal hearing which were given by writ petitioner/dealer though writ petitioner had not responded to the notice and after examining the documents, respondent has returned factual findings, which has already been alluded - reversal of ITC has been ordered under Section 19(15) of TNVAT Act. If there are any errors in the factual findings, it at best qualifies as a ground for appeal and it does not call for interference in writ jurisdiction. Alternative remedy - HELD THAT:- Alternate remedy rule is a self imposed restriction qua writ jurisdiction. Alternate remedy is not an absolute rule. It is not a rule of compulsion, but it is a rule of discretion. Though alternate remedy is a self imposed restriction qua writ jurisdiction and it is only a rule of discretion not being a rule of compulsion - this Court deems it appropriate to not to interfere in the impugned order in this writ petition leaving it to the writ petitioner to assail the impugned order by way of an appeal before the appellate authority. This Court is informed that the alternate remedy is by way of an appeal under Section 51 of TNVAT Act and that the Appellate Authority is the jurisdictional Appellate Deputy Commissioner. Writ petition is dismissed preserving the rights of the writ petitioner to avail appeal remedy, if writ petitioner chooses to do so albeit with the aforesaid caveat regarding delay.
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