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2014 (8) TMI 576 - HC - VAT and Sales TaxWrit of Certiorarified Mandamus to call for the records - Alternate remedy - Incorrect availment of ITC - Held that:- Additional Government Pleader appearing for the respondents opposed the prayer made in the writ petition stating that as against the impugned order passed by the first respondent, the petitioner is having an alternative remedy under Section 51 of the TNVAT Act, before the second respondent, the Appellate Deputy Commissioner (CT), Madurai, and without availing such remedy, the petitioner has filed the writ petition. Since the petitioner is having an appellate remedy under Section 51 of the TNVAT Act, Court is of the opinion that instead of entertaining this writ petition, liberty could be given to the petitioner to file an appeal under Section 51 of the TNVAT Act before the second respondent, the Appellate Deputy Commissioner (CT), Madurai, as against the order dated 10.06.2013. Accordingly, liberty is given to the petitioner to file an appeal under Section 51 of the TNVAT Act before the second respondent, the Appellate Deputy Commissioner (CT), Madurai, as against the order dated 10.06.2013, on payment of 25% of the disputed tax amount, within a period of two weeks from the date of receipt of a copy of this order. On such filing of the appeal, the second respondent is directed to consider and dispose of the same on merits and in accordance with law, within a period of four weeks thereafter - Decided against assessee.
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