SRL Agencies vs The Principal Secretary and Commissioner, Department of Commercial Taxes, The Deputy Commissioner of Commercial Taxes, The Joint Commissioner, Commercial Tax Office and The Commercial Tax Officer (Rural)

R. Sudhakar, J.—The Petitioners have come forward with these writ petitions to quash the impugned orders issued by the fourth

Respondent in Pdl.1/2011/A2/TIN.33635264032/CST.803135 & Pdl.1/2011/A2/TIN.33545264033/CST.803136 respectively, dated

15.06.2011.

Mr. T. R. Janarthanam, learned Additional Government Pleader takes notice on behalf of all the Respondents.

Heard both sides.

The Commercial Tax Department initiated proceedings of cancellation of the Registration Certificates by issuing show cause notices which were

challenged by the Petitioners in W.P. Nos. 14486 & 14481 of 2010 and the writ petitions came to be disposed of on 13.12.2010 holding as

follows;

In view of the above, I do not find any reason to interfere with the impugned notices dated 16.11.2010 issued by the third Respondent and

therefore, the writ petitions are dismissed. However, liberty is granted to the Petitioners to submit their objections before the third Respondent and

on considering such objections, it is open to the third Respondent to pass final orders on merits and in accordance with law and if the Petitioners

are aggrieved, it is open to the Petitioners to challenge the order, if the same is adverse to the Petitioners, before the appropriate forum.

Thereafter, the Commercial Tax Officer proceeded with the enquiry and after considering the explanation submitted by the Petitioners passed

detailed orders cancelling the Registration Certificate issued under TNVAT Act and CST Act with immediate effect in terms of Section 39(14) of

the Act.

The Petitioners challenged the proceedings inter alia contending that several aspects of the case of the Petitioners have not been considered and

the procedures prescribed under the Act have not been followed in the impugned orders.

The writ petitions are opposed by the Additional Government Pleader referring to the last portion of the order, wherein it has been clearly stated

the revision petition can be filed before the Territorial Joint Commissioner (CT), Madurai within 30 days from the receipt of this order.

The objection raised by the Additional Government Pleader is justified. As there is an effective statutory remedy available in law, this Court is

not inclined to entertain the writ petitions filed bye-passing the alternative remedy provided under the Act and accordingly, both the writ petitions

are dismissed, however, giving liberty to the Petitioners to pursue their remedy in terms of the Act. Consequently, connected miscellaneous

petitions are also dismissed. No. costs.