Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2012 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (3) TMI 394 - HC - VAT and Sales TaxTax demand - locus standi to file writ petition - Held that:- For determination of question of fact requires technical expertise of the Department in view of the observation of the honourable apex court as this issue is not of law only and therefore, in the facts of the case where it is required to be decided after considering the evidences of the parties then it would be appropriate, in this case, that the petitioner may approach the appellate authority by preferring appeal and therefore, we are not inclined to entertain the writ petition as we are of the view that the petitioner can avail of the remedy available in the Act, 1981. Hence, the writ petition is dismissed on the ground of availability of alternative remedy only.
|