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2019 (7) TMI 453 - HC - VAT and Sales TaxMaintainability of petition - alternative remedy of appeal - Revision of assessment - Section 27 of TNVAT Act - the objections given by the writ petitioner have not been considered by the second respondent in passing the impugned order - principles of natural justice - Whether the objections have been considered comprehensively and whether the manner in which the objections have been considered is acceptable in law? - HELD THAT:- There is no dispute before this Court that an alternate remedy is available to the writ petitioner i.e., by way of an appeal to the jurisdictional Appellate Deputy Commissioner under Section 51 of TNVAT Act. With regard to alternate remedy, from a long line of authorities it comes out clearly that alternate remedy is not an absolute rule. It is not a rule of compulsion, but it is a rule of discretion. This Court is of the considered view that this is a fit case to relegate the writ petitioner to alternate remedy by way of appeal to the jurisdictional Appellate Deputy Commissioner under Section 51 of TNVAT Act - Petition dismissed.
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