TMI Blog2019 (7) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... raphics principle, there have been objections, but the Assessing Authority proceeded solely based on annexure II of the selling dealers. Therefore this Court accepts the contention of learned Revenue counsel that JKM Graphics principle is distinguishable on facts and therefore, it does not come to the aid or advance the case of the writ petitioner. There is no disputation before this Court that alternate remedy of statutory appeal is available to the writ petitioner against the impugned order and that a statutory appeal shall lie before the jurisdictional Appellate Deputy Commissioner. There is no disputation that such a statutory appeal is under Section 51 of TNVAT Act. This Court is of the considered opinion that this is a fit case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brevity, convenience and clarity. 5.Learned counsel for writ petitioner submits that writ petitioner is a dealer under TNVAT Act and monthly returns were filed inter alia under Section 21 of TNVAT Act and there was deemed Assessment under section 22(2) of TNVAT Act. Under such circumstances, business premises of the writ petitioner was inspected by the Enforcement Wing on 24.08.2015 pursuant to which proposals were made and the writ petitioner was called upon to give objections and thereafter, impugned order came to be passed. 6. The primary and pivotal submission of writ petitioner is that the impugned order is in violation of what has now come to stay as JKM Graphics principle owing to M/s.JKM Graphic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds 1 and 6, namely 'Reversal of ITC on interstate sales without C forms' and 'Sales return not accounted for by customers' have been confirmed and the other heads have been dropped. Even with regard to heads 1 and 6, according to learned counsel for writ petitioner, as mentioned supra, this writ petition is confined to Head No.6, which is 'Sales return not accounted for by customers'. 9. It is submitted that some of the goods sold by the writ petitioner were returned by the customers, but there is no supporting document to buttress the same. Relevant portion of the impugned order with regard to Head No.6 reads as follows: 6. Sales return not accounted for by customers: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lable with the Department in their web portal, there should be an exercise carried out by the department within its level before calling upon the dealer to show cause. This can be achieved only if there is a centralised mechanism and if the present practice is allowed to prevail, it would only result in multiplicity of proceedings with more number of cases pending before the Courts and Appellate forums, thus jeopardizing the interest of revenue. Therefore, it is high time the Principal Secretary and Commissioner of Commercial Taxes in consultation with him officers lays out a detailed procedure as to how to take forward cases of mismatch, evolve a central mechanism, which can go into these aspect and furnish details in full form to the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal is available to the writ petitioner against the impugned order and that a statutory appeal shall lie before the jurisdictional Appellate Deputy Commissioner. There is no disputation that such a statutory appeal is under Section 51 of TNVAT Act. 13. In the light of the narrative thus far, this Court is of the considered opinion that this is a fit case to relegate the writ petitioner to the alternate remedy of statutory appeal to the jurisdictional Appellate Deputy Commissioner. In this regard, this Court deems it appropriate to observe that from a long line of authorities it can be safely inferred that alternate remedy is not an absolute rule. In other words, alternate remedy is not a rule of compulsion, but it is a ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Rule applies with greater rigour in matters involving recovery of taxes, cess, fees, other types of public money and the dues of banks and other financial institutions. In our view, while dealing with the petitions involving challenge to the action taken for recovery of the public dues, etc., the High Court must keep in mind that the legislations enacted by Parliament and State Legislatures for recovery of such dues are a code unto themselves inasmuch as they not only contain comprehensive procedure for recovery of the dues but also envisage constitution of quasi-judicial bodies for redressal of the grievance of any aggrieved person. Therefore, in all such cases, the High Court must insist that before availing remedy under Article 226 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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