TMI Blog2019 (8) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... e revisional notice - Furthermore, this is a case where respondent has noticed discrepancies between two returns both filed by writ petitioner dealer. While one is the usual monthly returns, the other is audited report in the prescribed Form viz., Form WW, both of which have been filed by writ petitioner. In the light of the revisional notice dated 16.02.2018 and reply to the same dated 15.03.20118, it cannot be gainsaid that writ petitioner has not been given an opportunity, as the revisional notice specifically mentions about proposal to impose penalty under Section 27(3) of TNVAT Act. Alternate remedy - HELD THAT:- It is open to the writ petitioner to prefer a statutory appeal subject of course to the conditions for pre-deposit as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Form WW regarding Tax Deduction at Source payment details and the returns filed by writ petitioner, that sole respondent issued a 'revisional notice' (described as 'show cause notice') dated 15.12.2017, that writ petitioner sent a reply to the revisional notice, being reply dated 15.03.2018, that after considering reply to the revisional notice, respondent passed a 'revised Assessment order, dated 22.03.2019 under Section 27 of TNVAT Act bearing Reference No.TIN/33031464290/2015-16' (hereinafter 'impugned Assessment Order' for brevity) and that the impugned assessment order has been called in question in the instant writ petition. 5. Assailing the impugned Assessment Order, learned counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This takes us to the opportunity aspect. 9. As already alluded to supra, revisional notice clearly mentions about the proposal to impose penalty i.e., revisional notice dated 16.02.2018 and writ petitioner dealer also in the reply dated 15.03.2018 has put forth their stand with regard to proposal in the revisional notice. 10. Furthermore, this is a case where respondent has noticed discrepancies between two returns both filed by writ petitioner dealer. While one is the usual monthly returns, the other is audited report in the prescribed Form viz., Form WW, both of which have been filed by writ petitioner. 11. In the light of the revisional notice dated 16.02.2018 and reply to the same date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Underlining made by Court to supply emphasis and highlight) 15. It is open to the writ petitioner to prefer a statutory appeal subject of course to the conditions for pre-deposit as well as the time frame for the appeal prescribed therein. Power to condone delay is vested in statutory appellate authority by the statute and therefore, if writ petitioner seeks condonation of delay, the same shall be dealt with by the statutory authority on its own merits and subject to the provisions of law including cap qua limitation under Section 51 of TNVAT Act. This Court deems it appropriate to mention this with clarity and specificity, as it is submitted that the impugned Assessment Order is dated 22.03.2019 and the same was served ..... X X X X Extracts X X X X X X X X Extracts X X X X
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