Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2011 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 1290 - HC - VAT and Sales TaxMaintainability of the writ petition Held that:- It is rather difficult to accept the submission of the counsel that the petitioner's representation does not bar the writ petition. Though it was not presented in the proper form, it would certainly amount to the petitioner availing of the remedy under the VATAct. Further the second respondent himself treated the representation as an appeal, and returned the same requiring rectification of the mistakes. On this ground, the writ petition is not maintainable. The transit pass produced before us contains 10 columns only, and the signature of the CTO concerned and the certification by the officer in-charge of the exit check-post are absent. Therefore, we are not inclined to attach any importance to the transit pass produced along with the reply affidavit. We hasten to add that these are questions which have to be agitated before the appellate authority, and the writ petition is not a proper remedy. Appeal dismissed.
|