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2019 (8) TMI 1014 - HC - VAT and Sales TaxPrinciples of natural justice - reasonable opportunity to the writ petitioner to show cause against the impugned order - Proviso to Section 27(1) of TNVAT Act - effective and efficacious alternate remedy by way of an appeal to the 'jurisdictional Appellate Deputy Commissioner' - Section 51 of TNVAT Act - alternate remedy - HELD THAT:- With regard to the alternate remedy aspect, there can be no disputation that the rule of alternate remedy and exercise of writ jurisdiction on the teeth of alternate remedy is clearly a self imposed restraint by Courts exercising writ jurisdiction. In other words, it is not a rule of compulsion and it is only a rule of discretion. Though it is a rule of discretion, with regard to fiscal law, the rigour is more. This Court also notices that this writ petition has been presented in this Court on 25.07.2019. Therefore, when writ petitioner goes before the said Appellate Authority (if the writ petitioner chooses to do so,) the period spent in the instant writ petition i.e., period from 25.07.2019 to the date on which the copy of the order is made available shall stand excluded. This is done as a scenario may emerge where the writ petitioner may not even have to seek condation of delay. However, this Court based on the principles adumbrated in Section 14 of Limitation Act excludes the period from 25.07.2019 to the date on which copy of instant order is made available to the writ petitioner for the purpose of enabling the writ petitioner to avail alternate remedy by way of statutory appeal before said Appellate Authority. Petition dismissed.
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