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2011 (7) TMI 1059 - HC - VAT and Sales TaxWhether there has been a violation of principles of natural justice and the order as without jurisdiction? Held that:- The contention of the petitioner that there has been a violation of principles of natural justice fails in view of paragraph 6 of the order, where it has been clearly held that the petitioner was given liberty to appear for more than 38 times and he failed to utilise such opportunity and therefore, he cannot be heard to say that the authority has failed to give proper opportunity and if such a plea is accepted, it would amount to mockery and abuse of judicial proceedings. Insofar as the merits of the case challenging the order of the first respondent/appellate authority is concerned, this court is not inclined to go into the factual aspects of the case at this juncture. When there is an effective alternative remedy provided under law, the petitioner has to pursue the same. No case has been made out to invoke the extraordinary remedy under article 226 of the Constitution of India. Appeal dismissed.
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