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2019 (7) TMI 719 - HC - VAT and Sales TaxMaintainability of petition - availability of alternative remedy - It is the submission of learned counsel for writ petitioner that if there is a mismatch, the Assessing Officer should have proceeded against the sellers from whom the writ petitioner has purchased and should not have mulcted the writ petitioner with tax - HELD THAT:- This Court is of the considered view that these are all grounds which have to be raised in a statutory appeal. There is no disputation or disagreement before this Court that a statutory appeal is available to the writ petitioner under Section 51 of TNVAT Act. This Court is of the considered view that in the instant case, considering the facts and circumstances of this case, this Court is unable to persuade itself to believe that there is violation of M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [2017 (3) TMI 536 - MADRAS HIGH COURT] principle. It comes out clearly that alternate remedy is not an absolute rule. It is a rule of discretion. This Court is unable to persuade itself to believe (in the light of narrative thus far) that there is any violation to JKM Graphics Solution principle as alleged. This Court deems it appropriate to relegate the writ petitioner to the alternate remedy of an appeal under Section 51 of TNVAT Act. As this Court is relegating the writ petitioner to alternate remedy, all questions raised including the questions raised in the instant writ petition are left open to be raised before the Appellate Authority. Reserving the rights of the writ petitioner with regard to appellate remedy, this writ petition is dismissed.
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