TMI Blog2019 (7) TMI 1399X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 51 of TNVAT Act to the jurisdictional Appellate Deputy Commissioner. If the writ petitioner chooses to do so, though obvious, it is made clear that conditions of pre-deposit and other conditions for appeal will operate. Petition dismissed. - W.P.No.20913 of 2019 And WMP No.20111 & 20112 of 2019 - - - Dated:- 22-7-2019 - Mr. Justice M. Sundar For the Petitioner : Mr. Kulandai Velu For the Respondent : Mr.Mohammed Shaffiq, Special Government Pleader (Taxes) ORDER Mr.Kulandai Velu, learned counsel on record for sole writ petitioner is before this Court. Mr.Mohammed Shaffiq, learned Special Government Pleader (Taxes), who accepts notice on be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t there are discrepancies and differences between the returns filed by writ petitioner and the annual returns in Form WW, which has also been filed by writ petitioner. Vide these revisional notices, writ petitioner was called upon to send objections and explain the differences. Writ petitioner sent objections vide a letter, which is undated, but this letter was admittedly received by the respondent on 15.05.2018. Respondent has carefully considered the objections and come to the conclusion that writ petitioner has not been able to explain the difference of purchases with reference to Ledger account and purchases. On this basis, objections were overruled and a revised assessment order dated 16.05.2018, bearing reference No.T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. It is the stated position and pointed submission of learned State Counsel that JKM Graphics case is a case of mismatch, wherein the mismatch is between the returns filed by the dealers and the data available with the Department. Unlike JKM Graphics case, in the instant case, the discrepancy is between two sets of returns both filed by writ petitioner. In other words, it is submitted that the discrepancy is between two returns, where both returns have been filed by the writ petitioner. One is the monthly returns and the other is annual statutory returns filed in the prescribed form viz., Form WW, as the annual turnover of writ petitioner exceeded ₹ 1 Crore in said AY, as mentioned supra. Pointing out this vital dif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the dealers, since the reversal has taken place, based on verification done by the respective Assessing Officers or at the direction of superior authorities, by comparing the returns filed by the purchasing/selling dealer with that of the date maintained by the Commercial Tax Department. Thus, over a period of time, the Assessing Officer through out the State of Tamil Nadu have been issuing notices, proposing to reverse the Input Tax availed by the dealers by pointing out that the returns filed by the dealers, do not match with the data maintained by the Department. Owing to large number of cases being filed raising similar issues, it turned out be called as mismatch/web report batch of cases.' ( Underli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported in (2010) 8 SCC 110] has held that when it comes to matters pertaining to Taxes, CESS, Revenue etc., the rule of alternate remedy has to be applied with utmost rigour. This Satyawati Tondon principle has been reiterated by Hon'ble Supreme Court in K.C.Mathew case [Authorized Officer, State Bank of Travancore Vs. Mathew K.C. reported in (2018) 3 SCC 85] . Relevant paragraph is paragraph 10 and the same reads as follows: '10. In Satyawati Tondon the High Court had restrained further proceedings under Section 13(4) of the Act. Upon a detailed consideration of the statutory scheme under the SARFAESI Act, the availability of remedy to the aggrieved under Section 17 before the Tribunal and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts continue to ignore the availability of statutory remedies under the DRT Act and the SARFAESI Act and exercise jurisdiction under Article 226 for passing orders which have serious adverse impact on the right of banks and other financial institutions to recover their dues. We hope and trust that in future the High Courts will exercise their discretion in such matters with greater caution, care and circumspection.' ( Underlining made by Court to supply emphasis and highlight) 16. Therefore, it is noticed by this Court that though alternate remedy is a rule of discretion, when it comes to fiscal laws, alternate remedy has to be applied with utmost rigour as laid down by Hon'ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
