TMI Blog2019 (9) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... e same by filing objections on 05.12.2017. Therefore, this Court is convinced that respondent has complied with the mandate under proviso to Section 27(1)(a) of TNVAT Act i.e., the mandate of giving reasonable opportunity to show cause before making the impugned order. Alternate remedy - HELD THAT:- Though alternate remedy rule is a rule of discretion and not a rule of compulsion, Hon'ble supreme Court in a long line of authorities has repeatedly held that when it comes to matters pertaining to Taxes, CESS, Revenue etc., the rule of alternate remedy should be applied with utmost rigour. In UNITED BANK OF INDIA VERSUS SATYAWATI TONDON AND OTHERS [ 2010 (7) TMI 829 - SUPREME COURT] , it was held that the principle that rule of alter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there was surprise inspection, that in the surprise inspection what according to the Department is suppression was noticed, that a revisional notice was issued based on the surprise inspection, that writ petitioner dealer received the revisional notice and filed objection dated 05.12.2017, that after considering the objections, a 'revised assessment order dated 14.02.2018, bearing Reference No.TIN 33664740749/2016-17' (hereinafter 'impugned order' for brevity) came to be passed. 4. Though the impugned order does not mention the provision of law under which it has been made, this Court is informed at the hearing by learned Revenue Counsel that the impugned order has been made under Section 27(1)(a) of TN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sonable opportunity to show cause before making the impugned order. 7. In effect, it comes out clearly that this case does not fall under any of the exceptions qua alternate remedy. 8. With regard to rule of alternate remedy itself, it is no doubt a self imposed restraint qua Courts exercising writ jurisdiction. 9. Though alternate remedy rule is a rule of discretion and not a rule of compulsion, Hon'ble supreme Court in a long line of authorities has repeatedly held that when it comes to matters pertaining to Taxes, CESS, Revenue etc., the rule of alternate remedy should be applied with utmost rigour. 10. This Court reminds itself of Dunlop India case [ Assistant Coll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principle was reiterated i.e., the principle that rule of alternate remedy though a rule of discretion should be applied with utmost rigour when it comes to fiscal statutes. Satyawati Tandon principle was subsequently 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 in K.C.Mathew case 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 S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt, the High Courts 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) 12. In the aforesaid backdrop, learned counsel for writ petitioner submitted that he would pursue the alternate remedy. It is open to the writ petitioner to pursue the alternate remedy subject to co ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
