TMI Blog2021 (9) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... e crept in and more particularly, errors which may have crept in inadvertently. Therefore, Section 84 of TNVAT does not come to the aid of writ petitioner in the captioned writ petitions. Principles qua alternate remedy - HELD THAT:- There is no impediment whatsoever for writ petitioner to file statutory appeal under Section 51 of TNVAT Act. This is more so, as this is the second round of litigation. Therefore, there is no reason much less compelling reason to demonstrate that the appeal remedy cannot be resorted to in the case on hand - this Court is informed that owing to earlier rounds of litigation, already certain deposits have been made by assessee and that there is also a time frame for preferring the appeal. Writ Petitions are disposed of, holding that it is for writ petitioner to avail alternate remedy under Section 51 of TNVAT Act - Petition disposed off. - W.P.Nos.17551, 17552 & 17553 of 2021 And W.M.P.Nos.18653, 18654 & 18655 of 2021 - - - Dated:- 24-8-2021 - Hon'ble Mr.Justice M.Sundar For the Petitioner in all WPs : Mr.T.Ramesh For the Respondent in all WPs : Mr.T.N.C.Kaushik Government Advocate COMMON ORDER This common orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that assailing these impugned orders, captioned writ petitions have been filed. 6. Notwithstanding very many averments in the writ affidavit and notwithstanding very many grounds, learned counsel for writ petitioner, took a very professional approach and made pointed and focused submissions on one core ground. The core ground, according to learned counsel is that the writ petitioner had submitted C-forms earlier with a request to recompute the demand on the basis of the same, but the same has not been considered while making the impugned assessment. In this regard, learned counsel for writ petitioner drew the attention of this Court to a representation dated 10.11.2018 made by writ petitioner (post impugned orders), drawing the notice of the Revenue to this fact and the most relevant paragraph is the penultimate paragraph and the same reads as follows: 'We request your goodself to kindly examine the details previously submitted by us an rectify and mistakes/errors apparent on record and also take into account the payments made by us and the C forms already submitted by us and to recompute the demand on the basis of the same.' 7. Learned counsel submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of this Act relating to appeal and revision shall apply to an order or rectification made under this section as they apply to the order in respect of which such order of rectification has been made.' 12. A careful perusal of Section 84 of TNVAT Act and more particularly the language in which Section 84 of TNVAT Act is couched, makes it clear that it is a provision which is for rectifying errors apparent on the face of the record and such power is vested with the Assessment Authorities, Appellate Authorities and Revisional Authorities besides Tribunals. This provision is akin to Section 152 of 'the Code of Civil Procedure, 1908' [hereinafter 'CPC' for the sake of brevity]. Therefore, in assessment proceedings, if there is grievance qua certain points raised or certain materials placed before original authority not having been considered, that can qualify as a ground for appeal but cannot be slithered through as a rectification. Rectification is necessarily for errors that may have crept in and more particularly, errors which may have crept in inadvertently. Therefore, Section 84 of TNVAT does not come to the aid of writ petitioner in the captioned writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... awati 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 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titions by writ petitioner where this Court had directed the assessment orders to be treated as SCNs so that opportunity can be given the same has been done and impugned orders have been passed). Therefore, there is no reason much less compelling reason to demonstrate that the appeal remedy cannot be resorted to in the case on hand. In this regard, this Court reminds itself that there are some well carved out exceptions qua alternate remedy restraint rule i.e., exception such as orders being passed without jurisdiction, Appellate Authority not being operational or pre-determinant disposition etc., It is nobody's case before this Court that the captioned matters fall under any of the exceptions qua the alternate remedy rule. At this juncture, this Court is informed that owing to earlier rounds of litigation, already certain deposits have been made by assessee and that there is also a time frame for preferring the appeal. This Court considers it appropriate to dispose of the captioned writ petitions by passing the following order: (a) Writ Petitions are disposed of, holding that it is for writ petitioner to avail alternate remedy under Section 51 of TNVAT Act, if so advised; ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
