TMI Blog2019 (6) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... the writ petitioner has an appeal remedy by way of appeal before the Appellate Deputy Commissioner (ST) (East), Greams Road, Chennai - 06. It emerges clearly that in the instant case, there has been violation of NJP. It is not only violation of NJP, but it is violation of NJP on the teeth of specific directions of this Court in the aforesaid previous order ie., order directing the respondent to give an opportunity of personal hearing - there is no difficulty in exercising writ jurisdiction and interfering with the impugned order notwithstanding alternate remedy in the instant case. Petition disposed off. - W.P.No.8044 of 2019 And W.M.P.No.8642 of 2019 - - - Dated:- 7-6-2019 - Mr. Justice M. Sundar For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 16.03.2018. Most relevant portion of the order is in paragraph No.5 and the same reads as follows: '' 5. Having regard to the submissions made by the learned counsel on either side, since the respondent has not considered the objections filed by the petitioner as early as on 15.10.2015, the impugned order dated 30.01.2018 and the notice dated 06.03.2018 are liable to be set aside. Accordingly, the impugned order dated 30.01.2018 and the notice dated 06.03.2018 are set aside and the matter is remanded back to the respondent for fresh consideration. The respondent is directed to consider the objections filed by the petitioner and decide the matter afresh after giving due opportunity of personal hearing to the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two Judgements would suffice and they are Satyawati Tandon Case [ United Bank of India Vs. Satyawati Tondon and others reported in (2010) 8 SCC 110] and K.C.Mathew case [Authorized Officer, State Bank of Travancore Vs. Mathew K.C. reported in (2018) 3 SCC 85]. 9. What can be deduced from the long line of authorities, more particularly aforesaid judgment of Hon'ble Supreme Court is that the alternate remedy is essentially not an absolute rule. It is a rule of discretion and it is not a rule of compulsion. Though it is not an absolute rule, exercise of writ jurisdiction notwithstanding alternative remedy with regard to fiscal statutes has a unique rigour attached to it. This has been laid down by Hon&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instant case. 15. In the light of narrative supra and in the light of the trajectory which the hearing has taken today, this Court passes the following order: (a) Impugned Order dated 08.02.2019 bearing reference TIN/33620960487/2014-2015 made by the sole respondent is hereby set aside. (b) the respondent is directed to make assessment afresh, keeping in mind the principles laid down by this Court in Narasus Roller Flour Mills case [Narasus Roller Flour Mills Vs. Commercial Tax Officer (Enforcement Wing), Sankagiri and Another reported in [2015] 81 VST 560 (Mad)]. To be noted, Narasus principle is to the effect that proposal given by the audit team of the Enforcement Wing should not be the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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