TMI Blog2019 (7) TMI 1120X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court deems it appropriate to not to interfere in the impugned order in this writ petition leaving it to the writ petitioner to assail the impugned order by way of an appeal before the appellate authority. This Court is informed that the alternate remedy is by way of an appeal under Section 51 of TNVAT Act and that the Appellate Authority is the jurisdictional Appellate Deputy Commissioner. Writ petition is dismissed preserving the rights of the writ petitioner to avail appeal remedy, if writ petitioner chooses to do so albeit with the aforesaid caveat regarding delay. - W.P.No.5705 of 2019 And W.M.P.No.6497 of 2019 - - - Dated:- 10-7-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.M.Desingu For the Respondent : Mr.M.Haribabu, Additional Government Pleader. ORDER Mr.M.Desingu, learned counsel on record for writ petitioner is before this Court. 2. Mr.V.Haribabu, learned 'Additional Government Pleader' ('AGP' for brevity) is before this Court on behalf of the lone respondent. 3. Lone respondent has filed counter affidavit dated 13.05.2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 04.01.2019, bearing Reference No. TIN: 33601606518/2016-17' shall hereinafter be referred to as 'impugned order' for the sake of brevity, clarity and convenience. 10. A perusal of the impugned assessment order reveals that respondent has ordered reversal of ITC to a specified extent. In the impugned order, respondent has given reasons for ordering such reversal. Respondent has mentioned in the impugned order that writ petitioner has purchased from three selling dealers and availed ITC. It was also mentioned in the impugned order that registration of these selling dealers was cancelled by the registering authority concerned and the selling dealers had raised invoices thereafter, on the writ petitioner based on which ITC had been availed. The names of the three selling dealers, their respective 'Tax Identification Number' ('TIN' for breivty) and the dates on which, the respective registrations were cancelled have all been mentioned in the impugned order and it has been given in a tabular form, which reads as follows: S.No. Name of the dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urned a finding on facts. Pointing out that respondent has returned findings on facts, learned Revenue counsel submitted that factual disputes (if at all and if any) cannot be resolved in a writ petition and it can at best be canvassed only by way of a statutory appeal. 13. This is not a case where respondent has proceeded on the mere basis that registration certificates of selling dealers have been cancelled. This is a case where respondent has put the writ petitioner on notice, given a personal hearing, examined the documents which includes purchase invoices and bank statement of accounts and thereafter returned a categorical finding that cancellation of registration certificates of the selling dealer was prior to the dates of purchase by writ petitioner. 14. In the counter affidavit, particularly, in paragraphs 8 and 9, it has been averred that in the personal hearing, writ petitioner has not been able to explain several correlations with the bank statement invoices and the undisputed dates of cancellation of registration certificate of selling dealers. This is articulated in paragraphs 8 and 9 of the counter affidavit. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bserved 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, 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 quasijudicial 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 the Constitution, a person must exhaust the rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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