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2021 (10) TMI 318 - HC - VAT and Sales TaxWorks contract - deemed assessment under Section 22(2) of TNVAT Act - dealer obtained what is known as 'S Certificate' - non-filing of evidence for completion of work executed - request for revision under Section 22(6)(a) of TNVAT Act, but this was declined on the ground that the order was not made under Section 22(4) - HELD THAT:- This Court reminds itself of the most recent judgment of Hon'ble Supreme Court din THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS VERSUS M/S COMMERCIAL STEEL LIMITED [2021 (9) TMI 480 - SUPREME COURT] rendered by a Hon'ble three member Bench and penned by Hon'ble Dr Dhananjaya Y Chandrachud. Dealing with alternate remedy in fiscal statute, Hon'ble Supreme Court neatly and nicely culled out the exceptions to the alternate remedy rule qua fiscal statute matters and held that only in cases where exceptions are attracted it would be justified to exercise writ jurisdiction. Impugned order is assailed on points predicated on mixed blend of facts and law which at best qualify as grounds of appeal and fail to pass muster qua being persuasive enough for exercise of writ jurisdiction on the teeth of alternate remedy in fiscal law Statutes. To be noted, the points raised in having assailing impugned order (notwithstanding very many averments in writ affidavit) have been captured and set out - it is deemed appropriate to not to dilate further on this, more so as the exceptions as culled out by Hon'ble Supreme Court have been reiterated and are reproduced supra. Therefore, this is a fit case to relegate the writ petitioner to the alternate remedy of statutory appeal under Section 51 of TNVAT Act. Petition dismisssed.
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