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2017 (2) TMI 1341 - HC - VAT and Sales TaxMaintainability of appeal - alternative remedy - Penalty u/s 53(12) of the KVAT Act - Release of detained goods - Held that: - petitioner has not been able to explain as to how the remedy prescribed under the Act is not efficacious one, especially, when in catena of cases, the Hon’ble Supreme Court has observed that the remedy of appeal provided under the Act, is indeed, efficacious - once an alternative remedy is provided under the Act, a litigant is expected to first take recourse to the said remedy, and only thereafter to approach this Court. Petition dismissed being not maintainable.
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