2006 (1) TMI 579

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..... the respondent dated October 28, 2005 in his proceedings in TNGST 2082196/03-04. The petitioner is a registered dealer in vegetable oil and oil cake on the file of the respondent and it has stated that there was an inspection by the enforcement wing officers of the respondent-department and a random stock verification was done, which resulted in certain stock variation compared to the book stock .....

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..... appeared for the respondent. Heard both sides. The learned counsel appearing for the petitioner contends that the impugned order passed by the assessing authority is palpably an illegal order and that notwithstanding the alternative remedy, which is available by way of an appeal, the petitioner can invoke writ jurisdiction of this court to challenge the impugned assessment order and in support o .....

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..... any doubt which a citizen has against a high-handed or palpably illegal order which may be passed by the assessing authority." The learned counsel for the petitioner, while substantiating his contention, contends that the petitioner in his statement, given before the Inspecting Officers of the respondent-department on November 27, 2003 has only admitted that there was difference in the stock .....

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..... alpably illegal and liable to be set aside. Per contra, the learned Government Advocate appearing for the respondent contends that the petitioner has to pursue the appeal remedy and cannot canvass the correctness of the assessment order in this writ petition. In the statement given before the inspecting team on November 27, 2003 the petitioner has only admitted its liability to pay the tax with .....

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..... India to do substantive justice. In that view of the matter, the impugned assessment order is liable to be set aside and the matter has to be remitted back. The writ petition is allowed and the impugned assessment order is set aside and the matter is remitted back and the respondent is directed to consider the objections raised by the petitioner on merits and pass order in accordance with law. N .....

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