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2014 (8) TMI 501 - HC - VAT and Sales TaxChallenge to orders of provisional assessment orders under Section 25(1) of U.P. Value Added Tax Act, 2008 - prayer for quashing of the aforesaid two circulars dated 12th November 2013 and 29th of January 2014 passed by the Commissioner, Commercial Tax. U.P. Lucknow - Held that:- It is admitted by the petitioner that the notices were served, however, the petitioner was prevented to appear in their case as one day time is not an adequate opportunity. However, the petitioner instead of taking recourse of remedy of Section 32 of the Act, has rushed to this Court. - Accordingly, in view of availability of an alternative remedy in the form of Section 32 of U.P. Value Added Tax Act, 2008, we are not inclined to entertain this petition. The liberty is given to the petitioner to invoke his right under Section 32 of the Act. If any such application is made by the petitioner within 30 days from today, the same shall be entertained and decided expeditiously after providing a reasonable and adequate opportunity of hearing and of taking all the grounds, pleas and defence which may be available to the petitioner in law. The application, if so moved under Section 32 of the U.P. Value Added Tax Act, 2008, will not be rejected merely on the ground of delay, if any. - Writ petition disposed of.
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