TMI Blog2018 (4) TMI 1380X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner, on the basis of the material available on record and pass orders in accordance with law - appeal allowed by way of remand. - W.A.Nos.677 to 681 of 2018 CMP Nos.6508, 6510, 6512, 6514 and 6516 of 2018 - - - Dated:- 2-4-2018 - S. Manikumar And V. Bhavani Subbaroyan, JJ. For the Appellant : Mr.R.Venkatraman, Sr. Counsel for Mrs.Lakshmi Sriram JUDGMENT (Order of the Court was delivered by S. Manikumar, J.) Material on record discloses that earlier, when M/s.Dhanvijay Textiles (P) Limited filed W.P.Nos.32209 to 32213 of 2013, challenging the order of assessment for the years 2007-08, 2008-09, 2009-10, 2010-11 and 2011-12, respectively, after hearing the learned counsel for the parties, by a common order, writ Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssarily pursue his appellate remedy and not bypass the same. 4. Accordingly, while declining to interfere with the orders of assessment, liberty is granted to the petitioner to file an appeal and if such appeal is filed within 30 days from the date of receipt of a copy of this order, the appellate authority shall not reject the appeal petition on the ground of limitation. Being aggrieved instant W.A.Nos.677 to 681 of 2018, have been filed. 3. Inviting the attention of this Court to Section 22(4) of TNVAT Act, which provides, for personal hearing, request of the appellant to the assessment officer, in that regard, plea before the writ Court in Ground No.'C' and on the basis of the decision in SRC Projects Private Limited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e writ appeals. 6. Heard the learned senior counsel for the appellant and perused the materials available on record. 7. Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006, is extracted hereunder: (4) If no return is submitted by the dealer for that year, the assessing authority shall, after making such enquiry as it may consider necessary, assess the dealer to the best of its judgment, subject to such conditions as may be prescribed: Provided that before taking action under this sub-section, the dealer shall be given a reasonable opportunity of being heard. 8. In SRC Projects Private Limited Vs. Commissioner of Commercial Taxes, Chennai and Another, reported in [2010] 33 VST 333 (Mad), a Hon'ble Division Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst respondent herein. Office of the Special Commissioner and Commissioner of Commercial Taxes, Chepauk, Chennai 600 005 Ref. Acts Cell-VJ/13134/2001 Dated April 20, 2001 Circular Sub. : Assessment - Best of judgment assessment - Procedures for making best judgment assessment - Certain guidelines - Issued - Reg. Ref. : This office circular in Acts Cell-VI/3 7801/99 dated August 25, 1999. 2. Fair opportunity is to be given to the assessee and judicial consideration given to the representations, evidences and materials furnished by him. But personal hearing need not be given unless the statute requires it, (e.g., section 22(2)) or the assessee asks for it. 10. Considering the scope of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the reason that the petitioner had not availed of the alternative remedy provided under section 31 of the TNGST Act also, cannot be countenanced in law. It is well-settled that existence of an alternative remedy would not oust the jurisdiction of this court to entertain a writ petition, where there is a violation of principles of natural justice. The said issue has also been considered by the Division Bench at paragraph Nos. 24 and 25, which are extracted : 24. It is well-settled that the existence of an alternative remedy does not oust the jurisdiction of a writ court under article 226 of the Constitution. Such jurisdiction is plenary in nature. But the existence of alternative remedy operates as an automatic restrain on the discre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espectfully concur with the views expressed in the said judgment. 12. Inasmuch as the right of an assessee is protected under the circular, and following the above Division Bench judgment of this court, the impugned order, dated July 30, 2007, is set aside and the matter is remitted back to the Deputy Commercial Tax Officer - 3, Virudhunagar District, the second respondent herein, for fresh consideration, in accordance with law. The second respondent is directed to provide an opportunity of personal hearing before passing a final order. The said exercise shall be completed within a period of two months from the date of receipt of a copy of this order. Accordingly, this writ petition is disposed of. No costs. Consequently, connected mis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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