TMI Blog2019 (7) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered view that in the instant case, considering the facts and circumstances of this case, this Court is unable to persuade itself to believe that there is violation of M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [ 2017 (3) TMI 536 - MADRAS HIGH COURT] principle. It comes out clearly that alternate remedy is not an absolute rule. It is a rule of discretion. This Court is unable to persuade itself to believe (in the light of narrative thus far) that there is any violation to JKM Graphics Solution principle as alleged. This Court deems it appropriate to relegate the writ petitioner to the alternate remedy of an appeal under Section 51 of TNVAT Act. As this Court is relegating the writ petitioner to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as inspected by officials of the Enforcement Wing i.e., jurisdictional Enforcement Wing during the period 31.05.2016 to 16.08.2016. The Enforcement Wing officers verified the accounts maintained by the writ petitioner and during the course of inspection pointed out certain defects. Thereafter, a notice was issued to the writ petitioner on 12.11.2018 mentioning about the inspection by the Enforcement Wing and calling for objections. To this, writ petitioner submitted a reply dated 26.02.2019. After the reply, there is no disputation that there was a personal hearing and in the personal hearing the writ petitioner was shown all details pertaining to TNVAT site in the system. This is clearly articulated in the impugned order and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Court what comes out clearly is that there has been an exercise that has been carried out by the respondent in the course of passing the impugned order. That exercise is showing the TNVAT site in the system to the dealer wherein all the defective aspects of the website which are relatable to the eligibility qua 'Input Tax Credit' ('ITC' for brevity) were highlighted. Thereafter, it also comes out clearly that the Assessing Officer has applied his mind and it is only because of this that the proposal of ₹ 93,72,607/- has been dropped to ₹ 80,95,887/-. 11. It is submitted by learned counsel for writ petitioner that drop from ₹ 93,72,607/- to ₹ 80,95,887/- is not because of mismatc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the writ petitioner along with the reply and has embarked upon the exercise of enquiring into the mismatch and therefore JKM Graphics principle does not come to the aid of the writ petitioner in the instant case. 16. There is no difficulty in accepting the submission that the impugned order has been passed after the exercise of comparison qua mismatch. Even with regard to numerical values, if there is any issue for the writ petitioner and if the writ petitioner is aggrieved and if it is the writ petitioner's case that exercise done by the Assessing Officer in passing the Assessment Order was not satisfactory, it may only be a fit case for appeal. In other words, this Court is of the considered view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailed consideration of the statutory scheme under the SARFAESI Act, the availability of remedy to the aggrieved under Section 17 before the Tribunal and the appellate remedy under Section 18 before the Appellate Tribunal, the object and purpose of the legislation, it was observed that a writ petition ought not to be entertained in view of the alternate statutory remedy available holding: (SCC pp.123 128, Paras 43 55) 43. Unfortunately, the High Court overlooked the settled law that the High Court will ordinarily not entertain a petition under Article 226 of the Constitution if an effective remedy is available to the aggrieved person and that this Rule applies with greater rigour in matters involving recovery of taxes, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ple as alleged. This Court deems it appropriate to relegate the writ petitioner to the alternate remedy of an appeal under Section 51 of TNVAT Act. As this Court is relegating the writ petitioner to alternate remedy, all questions raised including the questions raised in the instant writ petition are left open to be raised before the Appellate Authority . If there is any delay in filing the appeal, it is for the writ petitioner to seek condonation of delay or exclusion of time spent in this writ petition by placing reliance on Section 14 of Limitation Act. It is for the Appellate Authority to decide the same on its own merits. Reserving the rights of the writ petitioner with regard to appellate remedy, this writ petition is d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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