TMI Blog2015 (3) TMI 1192X X X X Extracts X X X X X X X X Extracts X X X X ..... and endorsement dated 04.02.2015. In fact, petitioner sought for further time through its application/request letter which would clearly indicate that petitioner had notice of the proceedings. In that view of the matter, it cannot be construed that no opportunity was extended to petitioner or there has been violation of principles of natural justice. Endorsement would clearly indicate that opportunity of hearing had been extended to the petitioner and petitioner did not appear before the respondent – authority. Therefore, contention raised with regard to there being violation of principles of natural justice cannot be accepted and it stands rejected. It is also made clear that petitioner shall deposit 30% of the demand raised under the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced since collection of statutory forms from various dealers located in different States across the country was a time consuming process and as such, petitioner made a request for grant of six months time which came to be turned down and a mere 9 days was granted after the auditing of the petitioner s books of accounts and also directing the petitioner to produce the statutory forms within 7 days and same could not be produced as it was not possible to collect and submit the statutory forms within 7 days only and as such, petitioner re-iterated its request for 6 months time to submit the balance statutory forms. It is contended that respondent without heeding to the request of the petitioner has confirmed the demand by impugned re-assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f records, it would indicate that impugned order has been passed by respondent under Section 9(2) of the Central Sales Tax Act, 1956, read with Section 39(1) of the Karnataka Value Added Tax Act, 2003, for the period April 2013 to March 2014 vide Annexure-G. Undisputedly, said order is appealable under Section 62 of Karnataka Value Added Tax Act, 2003. 8. Perusal of impugned order would indicate that petitioner was afforded opportunity and in fact, verification of the books of accounts was conducted with reference to the returns filed in Form VAT- 100 relating to the period April, 2013 to March, 2014 and at the time of such audit, the officials of the petitioner were very much present. Proposition notice was issued on 31.01.2015 and it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Apex Court in the above referred judgment as under: 14. The power to issue prerogative writs under Article 226 of the Constitution is plenary in nature and is not limited by any other provision of the Constitution. This power can be exercised by the High Court not only for issuing writs in the nature of habeas corpus, mandamus, prohibition, quo warranto and certiorari for the enforcement of any of the Fundamental Rights contained in Part III of the Constitution but also for any other purpose . 15. Under Article 226 of the Constitution, the High Court, having regard to the facts of the case, has a discretion to entertain or not to entertain a writ petition. But the High Court has imposed upon itself certain restrictions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... self-imposed limitation. It is essentially a rule of policy, convenience and discretion and never a rule of law. Despite the existence of an alternative remedy it is within the jurisdiction of Constitution. At the same time, it cannot be lost sight of that though the matter relating to an alternative remedy has nothing to do with the jurisdiction of the case, normally the High Court should not interfere if there is an adequate efficacious alternative remedy. If somebody approaches the High Court should ensure that he has made out a strong case or that there exist good grounds to invoke the extraordinary jurisdiction. 19. Constitution Benches of this Court in K.S.Rashid and Son v. Income-tax Investigation Commission* AIR 1954 SC 207, S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of compulsion and the court must consider the pros and cons of the case and then may interfere if it comes to the conclusion that the petitioner seeks enforcement of any of the fundamental rights; where there is failure of principles of natural justice or where the orders or proceedings are wholly without jurisdiction or the vires of an Act is challenged. 22. In G.Veerappa Pillai v. Raman and Raman Ltd., AIR (1952) SC 192; xxx [2001] 6 SCC 569, this Court held that where hierarchy of appeals is provided by the statute, party must exhaust the statutory remedies before resorting to writ jurisdiction. 12. Keeping the above principles laid down by the Hon ble Apex Court in mind, when facts on hand are examined, it would clearly in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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