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2022 (4) TMI 52 - MADRAS HIGH COURTMaintainability of petition - availability of alternative remedy of appeal - reversal of excess unutilised input tax credit - no opportunity of personal hearing was given - HELD THAT:- It has been repeatedly held by this Court that, whenever there is an appeal remedy under the tax statute, that appeal remedy shall be first exhausted, without which, if at all the assessee or dealer comes before this Court invoking Article 226 of the Constitution of India , that can be entertained only under three circumstances:- i. Violation of principles of natural justice, ii. Violation of statutory provisions, and iii. For want of jurisdiction. In the present case, none of the above three circumstances is available for invoking the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India, as there has been a notice issued before passing the impugned order by the Revenue and an opportunity of personal hearing was also given. This chance since has not been utilised by the petitioner, he cannot make a cry over the passing of the impugned order and therefore, the impugned order can be assailed by the petitioner on merits before the appellate authority. This writ petition is liable to be dismissed and is accordingly dismissed.
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