Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 158 - HC - VAT and Sales TaxPrinciples of natural justice - grant of one more opportunity to go before the Assessing Officer - limitation period prescribed for availing appeal remedy was over - HELD THAT:- The campaign against the impugned order comes to an end, but it was contended that there are certain factual disputes qua impugned order which turn on merits of the matter. If that be the case, it is open to the writ petitioner to avail appeal remedy by filing an appeal to the jurisdictional Appellate Deputy Commissioner inter alia under Section 51 of TNVAT Act. Alternate remedy - HELD THAT:- It is no doubt a self imposed restriction by this Court. There can also be no disputation that alternate remedy rule is not an absolute rule. In other words, it is not a rule of compulsion, but it is a rule of discretion - What follows as an inevitable and indisputable sequitur is that alternate remedy, which though a rule of discretion and though a self imposed restriction, has to be applied with utmost rigour when it comes to fiscal laws. This Court is of the considered view that this is a fit case to relegate the writ petitioner to the alternate remedy of an appeal to the jurisdictional Appellate Deputy Commissioner under Section 51 of TNVAT Act - petition dismissed.
|