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2019 (7) TMI 718 - HC - VAT and Sales TaxValidity of assessment - TNVAT Act, 2006 - purchase from sellers, whose registrations have been cancelled - mismatch of records - HELD THAT:- There is a long line of authorities of Hon'ble Supreme Court on this aspect of the matter i.e, exercise of writ jurisdiction notwithstanding alternate remedy. To put these principles in a nutshell, it can be said that rule of alternate remedy is not an absolute rule. In other words, it is not a rule of compulsion, but it is a rule of discretion. Though it is a rule of discretion, Hon'ble Supreme Court in UNITED BANK OF INDIA VERSUS SATYAWATI TONDON AND OTHERS [2010 (7) TMI 829 - SUPREME COURT], has held that, with regard to matters pertaining to taxes, cess etc., i.e., fiscal law in general, the rule of alternate remedy should be applied very strictly or in other words the rule should be applied with utmost rigour. This Court is of the considered opinion that this is a fit case to relegate the writ petitioner to alternate remedy i.e., statutory appeal (under Section 51 of TNVAT Act) to the jurisdictional Appellate Deputy Commissioner. If the writ petitioner chooses to avail alternate remedy, it is open to the writ petitioner to seek condonation of delay subject to the time periods prescribed under Section 51 of TNVAT Act. Besides seeking condonation of delay, it is also open to the writ petitioner to seek exclusion of time spent in the instant writ petition under Section 14 of the Limitation Act. These writ petitions are disposed of relegating the writ petitioner to the statutory appeal remedy in the aforesaid manner.
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