Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 2014 (4) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (4) TMI 758 - SC - VAT and Sales TaxRecalling of the SLP order – Availability of alternative remedy - Held That:- After going through the application and prayer made in SLP (C) No 12415 of 2010, this Court is of the opinion that the request of the applicants/petitioners appears to be reasonable and needs to be accepted - The High Court without relegating Assessee to first exhaust the alternative remedy available to them under the provisions of the Punjab General Sales Tax Act, 1948 has dismissed the writ petitions - Assessees should first approach the First Appellate Authority - Accordingly, SLPs are allowed and impugned judgment and order are set aside – Matter remitted back to First Appellate Authority – Decided in favour of Assessee. Availability of alternative remedy - Brief Facts:- Withdrawal of appeal before Supreme Court - In the light of Gobind Mills Ltd vs. State of Bihar [1999 (8) TMI 761 - SUPREME COURT OF INDIA] the Tribunal remanded the matter back to the Appellate Authority to hear and decide - However, the Appellate Authority dismissed the applications filed by assessee - Assessee thereafter challenged the order of AO directly before High Court without filing appropriate petitions before the Tribunal – Held That:- Since the applicants/petitioners have directly approached the High Court without taking recourse to appeal before the Tribunal, Assessees should first approach the Tribunal by filing appropriate petitions - Accordingly, Special Leave Petitions are allowed and impugned judgment and order are set aside – Decided in favour of Assessee.
|