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2019 (6) TMI 179 - PUNJAB AND HARYANA HIGH COURT
Alternative statutory remedy of appeal - Punjab Value Added Tax Act, 2005 - HELD THAT:- The disputed questions of fact have been sought to be raised in the writ petition. Further, the petitioner has an alternative efficacious remedy of appeal against the impugned order(s). The Apex Court in COMMISSIONER OF INCOME TAX & OTHERS VERSUS CHHABIL DASS AGARWAL [2013 (8) TMI 458 - SUPREME COURT] , elaborately considered the question of entertaining writ petition where alternative statutory remedy was available.
Keeping in view the availability of alternative remedy of appeal against the impugned order and the law laid down by the Apex Court on the issue, there are no ground to interfere in exercise of writ jurisdiction under Articles 226/227 of the Constitution of India - petition disposed off.