1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 08.07.2011 CORAM: THE HONOURABLE MR.JUSTICE R.SUDHAKAR W.P(MD)No.7565 of 2011 and M.P.(MD)No.1 of 2011 Tvl.Palani Tamilnadu Irumbu Vanigam, by its Proprietor C.Subramanian, No.164, Dindigul Road, Palani. .. Petitioner Vs. The Assistant Commissioner (CT)-II(FAC) Palani .. Respondent PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in Tin No.33185361231/2007-08 dated 25.05.2011 and quash the same as illegal and contrary to the provisions of the Tamil Nadu Value Added Tax Act, 2006 insofar as the same has been passed without grant of input tax credit to the petitioner for the entire year which they are entitled to as per the provisions of the Tamil Nadu Value Added Tax Act, 2006 and further direct the respondent to give input tax credit and adjustments to the petitioner for the entire year as per the details furnished by the petitioner in their statement filed along with the revised returns on 22.04.2008. For Petitioner : Mr.A.Chandrasekaran For Respondent : Mr.M.Govindan, Special Government Pleader ***** O R D E R This Writ Petition has been filed by the petitioner for a Writ of Certiorarified Mandamus, to call for the records of the file of the respondent in Tin No.33185361231/2007-08 dated 25.05.2011 and quash the same as illegal and contrary to the provisions of the Tamil Nadu Value Added Tax Act, 2006 insofar as the same has been passed without grant of input tax credit to petitioner for the entire year which they are entitled to as per the provisions of the Tamil Nadu Value Added Tax Act, 2006 and further direct the respondent to give input tax credit and adjustments to the petitioner for the entire year as per the details furnished by the petitioner in their statement filed along with the revised returns on 22.04.2008. 2. Heard Mr.A.Chandrasekaran, learned counsel for the petitioner and Mr.M.Govindan, learned Special Government Pleader, who takes notice for the respondent. 3. By consent, the writ petition itself is taken up for final disposal. https://hcservices.ecourts.gov.in/hcservices/ 2 4. The writ petition has been filed challenging the order of the respondent, who has passed the revised assessment order for the year 2007-2008, after issuing a pre-revision notice on 31.03.2011. Primarily, it is found that the petitioner has not filed any objection to the proposed revised assessment and therefore, the authority has proceeded on the basis of the records. 5. In the order, the authority, taking note of the discrepancy in the sales turn over reported in Form.K and Form.I, held that the taxable turn over upto December 2007, which was wrongly stated as December 2008, has exceeded to Rs.50,00,000/- and hence, the assessee is not eligible to come under the purview of Section 3(4) of Value Added Tax Act, 2006 and on that ground, the proposed revised assessment was ordered. 6. This factual finding of the authority is disputed by the petitioner and various grounds raised in the writ petition are also on the same lines. The petitioner has an effective alternative remedy under the statute and that has not been exhausted. The decision relied upon by the petitioner in Sri Mounika Traders Vs. Commercial Tax Officer, Perundurai reported in 2010 35 VST 277(Mad) will not apply to the facts of the present case as it is a case where notice was challenged and the Court gave the assessee in that case liberty to file his objection to the notice. In this case, final order has been passed. Hence, there is no justification to bye pass the alternative remedy. 7. In such view of the matter, this Court is not inclined to interfere with the order of the authority. Hence, this Writ Petition is dismissed. No costs. Consequently, the connected Miscellaneous Petition is closed. However, the petitioner is at liberty to file an appeal if so advised. Sd/- Assistant Registrar (C.O) /True Copy/ Sub Assistant Registrar (C.S) To The Assistant Commissioner (CT)-II(FAC), Palani. + 1 cc to The Special Government Pleader, SR No.22359 + 1 cc to Mr.A.Chandrasekaran, Advocate, SR No.22220 W.P(MD)No.7565 of 2011 and M.P.(MD)No.1 of 2011 08.07.2011 ssl RJ/19.7.11 2p/4c https://hcservices.ecourts.gov.in/hcservices/