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2018 (10) TMI 384 - HC - VAT and Sales TaxMaintainability of appeal - alternative statutory remedy available - Validity of assessments order - TNVAT Act - challenge mainly on the ground that Assessing Officer did not adhere to the directions/observations made by this Court in the earlier round of litigation - Held that:- Availability of an alternate remedy is not always a universal bar for this Court to exercise its extraordinary jurisdiction under Article 226 of The Constitution of India, since the remedy is discretionary. Thus, we are required to examine, in the instant case, as to whether the case would fall under any of the exceptions, which have been carved out, for which purpose, we have to peruse the impugned assessment orders in the present writ petitions for the subject assessment years. On a perusal of the impugned assessment orders in the present writ petitions, we find that the Assessing Officer did not apply his mind before passing the orders - The only reason assigned by the Assessing Officer was that the assessee admitted the discrepancies at the time of inspection before the Inspecting Officers. Time and again, this Court held that the alleged statement recorded before the Inspecting Officers cannot be used against the assessee when the assessment is sought to be reopened and even after the dealer submits their reply/objections to the revision of assessment. If the assessment orders, which were impugned in the present writ petitions, are allowed to stand, then it will tantamount to grant of approval to an illegal order. The assessment orders, which were impugned in the present writ petitions, are clear outcome of total non application of mind and non consideration of the objections filed by the dealer. The orders of assessment made in the present writ petitions have been passed in total violation of the principles of natural justice and that they are in defiance of the fundamental principles of quasi judicial procedure and are out come of total non application of mind - the cases fall within the exceptions carved out by the Hon'ble Supreme Court wherein it has been held that the Court can exercise its discretionary power under Article 226 of The Constitution of India. The matters are remanded to the Assessing Officer to redo the assessments - appeal allowed by way of remand.
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