2021 (4) TMI 187 - MADRAS HIGH COURT - CST, VAT & Sales Tax

Head Note / Extract:
Maintainability of petition - whether there is an absolute bar to entertain the petition on the ground that alternative efficacious remedy is available and that be invoked by the writ petitioner - HELD THAT:- There is no absolute bar for entertaining a writ petition, we are of the view that the decision of the learned Single Judge in MAHINDRA & MAHINDRA LTD. VERSUS THE JOINT COMMISSIONER (CT) APPEALS, THE DEPUTY COMMISSIONER (CT) - II, LARGE TAX PAYERS UNIT, CHENNAI-8 [2021 (3) TMI 82 - MADRAS HIGH COURT] in holding as if there is a blanket ban for entertaining a writ petition cannot be countenanced. The matter is remanded to the Assessing Officer for a fresh consideration - Appeal allowed.