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TMI Blog2019 (7) TMI 1399X X X X Extracts X X X X X X X X Extracts X X X X ..... aken up, heard out and is being disposed of. 3. Subject matter of instant writ petition arises under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', which shall hereinafter be referred to as 'TNVAT Act' for the sake of convenience and clarity. 4. Writ petitioner is a dealer under TNVAT Act. 5. Subject matter of instant writ petition, pertains to 'Assessment Year 2012-13' (hereinafter 'said AY' for the sake of convenience and clarity). 6. It is submitted by learned counsel for writ petitioner that monthly returns were being filed under Section 21 of TNVAT Act and there was deemed assessment under Section 22(2) of TNVAT Act. It is submitted by learned counsel for writ petitioner that ann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tively be referred to as 'impugned proceedings' for the sake of convenience and clarity. To be noted, while 10.01.2018 is a revisional notice, 16.05.2018 is a revised assessment order under Section 27 of TNVAT Act. Therefore, for the sake of convenience, as both are assailed in the instant writ petition, they are collectively be referred to as 'impugned proceedings'. 8. In an attempt to buttress his case, learned counsel for writ petitioner pressed into service a judgment of this Court made in JKM Graphics Solutions Private Limited Vs. Commercial Tax Officer, Vepery Assessment Circle, Chennai, reported in [2017] 99 VST 343 (Mad). To be noted, though very many averments and grounds have been raised in the affidavit and thoug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he short facts set out in JKM Graphics case. 10. Short facts shorn of elaboration set out in JKM Graphics case is captured in paragraphs 1 and 2 of the said order, which read as follows: 'The petitioners in all these writ petitions are registered dealers on the file of the respective Assessing Officers under the provisions of the Tamil Nadu Value Added Tax Act, 2006 [in short "TNVAT Act"] and or the Central Sales Tax Act, 1956 [in short "CST Act"]. These cases were clubbed together as a common issue arises pertaining to the reversal of Input Tax Credit [in short "ITC"] effected by the respective Assessing Officers of the registered dealers. Therefore, it may not be necessary to refer to the facts and circumstances of each case and su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should have given details of mismatch and then called upon the writ petitioner to explain the same pales into insignificance. This is more so, as rightly pointed out by learned State counsel, both the returns have been filed by writ petitioner. 13. As the lone ground on which challenge to impugned proceedings is predicated fails, this takes us to the alternate remedy aspect. 14. Learned State counsel points out that alternate remedy by way of an appeal to the jurisdictional Appellate Deputy Commissioner is available to the writ petitioner under Section 51 of TNVAT Act against the revised Assessment Order dated 16.05.2018. 15. With regard to alternate remedy, this Court notices that rule of alternate remedy is a self imposed restraint qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 the Constitution, a pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petitioner adopts such a recourse, prayers for condonation of delay and exclusion of time spent in the instant writ petition by applying Section 14 of Limitation Act, shall be dealt with and decided by the Appellate Authority on their own merits and in accordance with law. 18. Instant writ petition is dismissed, albeit, preserving the rights of the writ petitioner to avail alternate remedy if the writ petitioner chooses to do so. Though obvious, if writ petitioner chooses to avail alternate remedy all grounds including those raised in instant writ petition are left open to be raised before Appellate Authority without being impeded by this order. There shall be no order as to costs. Consequently, connected miscellaneous petitions are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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