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2019 (9) TMI 62 - HC - VAT and Sales TaxPrinciples of natural justice - service or order - TNVAT Act, 2006 - entire revised assessment is based on mismatch issue - HELD THAT:- The two revisional notices were issued, replies / objections were sent by the writ petitioner dealer, first personal hearing was held, thereafter a third revisional notice was sent and after the third revisional notice, second personal hearing was held, wherein reply to the third revisional notice also was filed and after considering all these, the impugned order has been passed - there is clearly no violation of 'Natural Justice Principles'. It is also nobody's case that the respondent does not have jurisdiction or powers to pass revised assessment orders under Section 22(4) of TNVAT Act. Alternate remedy - HELD THAT:- It is clearly a self imposed restraint qua writ Courts. Though it is a self imposed restraint qua writ Courts, Hon'ble Supreme Court had repeatedly held that in fiscal law matters, this rule of alternate remedy has to be applied with utmost rigour. In other words, this Court reminds itself that though alternate remedy rule is a rule of discretion and not a rule of compulsion, in fiscal statute matters, the same has to be applied with utmost rigour. It has been held in UNITED BANK OF INDIA VERSUS SATYAWATI TONDON AND OTHERS [2010 (7) TMI 829 - SUPREME COURT] Hon'ble Supreme Court held that in cases pertaining to tax, cess etc., alternate remedy rule has to be applied with utmost rigour. This Court is not inclined to interfere with the impugned order albeit preserving the rights of the writ petitioner to prefer a statutory appeal, if the writ petitioner is within the prescribed time limit and subject to pre deposit conditions adumbrated in Section 51. This Court notices from the case file that this writ petition itself was dismissed for default on 11.09.2018 as the writ petitioner did not pursue / prosecute the same. This writ petition is dismissed albeit preserving the rights of the writ petitioner qua alternate remedy.
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