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2019 (9) TMI 12 - HC - VAT and Sales TaxValidity of revised assessment order - Section 27(1)(a) of TNVAT Act - imposition of penalty u/s 27(3)(c) of TNVAT Act - principles of natural justice - HELD THAT:- There is nothing that was canvassed by learned counsel for writ petitioner to show that alternate remedy is ineffectual or not efficacious. It is not the writ petitioner's case that the order has been passed by the respondent without jurisdiction. From the narrative thus far, it is clear that there is no violation of 'principles of natural justice' as an opportunity to show cause has been given vide revisional notice and the writ petitioner has also availed the same by filing objections on 05.12.2017. Therefore, this Court is convinced that respondent has complied with the mandate under proviso to Section 27(1)(a) of TNVAT Act i.e., the mandate of giving reasonable opportunity to show cause before making the impugned order. Alternate remedy - HELD THAT:- Though alternate remedy rule is a rule of discretion and not a rule of compulsion, Hon'ble supreme Court in a long line of authorities has repeatedly held that when it comes to matters pertaining to Taxes, CESS, Revenue etc., the rule of alternate remedy should be applied with utmost rigour. In UNITED BANK OF INDIA VERSUS SATYAWATI TONDON AND OTHERS [2010 (7) TMI 829 - SUPREME COURT], it was held that the principle that rule of alternate remedy though a rule of discretion should be applied with utmost rigour when it comes to fiscal statutes - Satyawati Tandon principle was subsequently reiterated by Hon'ble Supreme Court in AUTHORIZED OFFICER, STATE BANK OF TRAVANCORE AND ANOTHER VERSUS MATHEW K.C. [2018 (2) TMI 25 - SUPREME COURT]. It is open to the writ petitioner to pursue the alternate remedy subject to conditions adumbrated in Section 51 of TNVAT Act. Petition dismissed.
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