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2021 (10) TMI 132 - HC - VAT and Sales TaxMaintainability of petition - availability of alternative remedy of appeal - Validity of assessment order - proper personal hearing has not been given to the writ petitioner - principles of natural justice - HELD THAT:- The alternate remedy would certainly apply to the case on hand and the writ petitioner may very well avail alternate remedy under Section 51 of TNVAT Act, if the writ petitioner chooses to file a statutory appeal. In other words, grounds are not good enough to compel this Court to persuade itself to exercise writ jurisdiction on the teeth of alternate remedy in a fiscal law Statute. Learned Revenue counsel pointed out that personal hearing has been given to the writ petitioner and therefore, it cannot be gainsaid that the provision only requires reasonable opportunity to show cause. The captioned Writ Petition fails and the same is dismissed.
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