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2018 (9) TMI 889 - MADRAS HIGH COURTMaintainability of petition - alternative remedy of appeal available - Revision of assessment - assessment years 2011- 12, 2012-13, 2013-14 & 2014-15 - case of petitioner is that the impugned order is non-speaking and the authorities, who passed the orders had not applied his mind in respect of the objections raised by the writ petitioner - Held that:- This court is of an opinion that against the revision order passed under Section 27 of the Tamil Nadu Value Added Tax, 2006, there is an appeal under Section 51 of the said Act. The writ petitioner has to exhaust the appeal remedy provided under the provisions of “the TNVAT Act”. This Court is of a strong opinion that institutional respects are to be maintained by the constitutional Courts also. Whenever there is a provision of appeal under the statute, without exhausting the remedies available under the statute, no writ petition can be entertained in a routine manner. Only on exceptional circumstances, the remedy of appeal can be waived, if there is a gross injustice or if there is a violation of fundamental rights ensured under the Constitution of India. The writ petitioner is at liberty to submit an appeal before the Appellate Authority under the provisions of “the TNVAT Act” and in the event of submitting an appeal, the Appellate Authority has to adjudicate the same on merits and in accordance with law - petition dismissed.
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