TMI Blog2014 (8) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. - Misc. Bench No. - 3960 of 2014 - - - Dated:- 13-5-2014 - Hon'ble Devendra P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ior Advocate appearing on behalf of the petitioner is that the notices were served on the petitioner only on 30.1.2014 and in pursuance to the notice, the petitioner was required to appear before the Assessing Authority on 31st of January 2014. It is alleged that the petitioner moved an application before the Assessing Authority seeking 15 days time for filing objections. Learned counsel for the petitioner has alleged that the said application was, however, not entertained and hence it was sent through speed post on 31st of January 2014. The impugned provisional assessment orders were passed on 31st of January 2014. A perusal of the impugned provisional orders shows that the Assessing Authority has recorded a finding that though notices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order and re-open the case for hearing. In the instant case 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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