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2015 (8) TMI 394 - HC - VAT and Sales TaxViolation of statutory provisions - Availability of alternate remedy - Held that:- Admittedly, there are statutory remedies provided under the KVAT Act against an order of assessment such as Ext.P7. Such statutory alternative remedies can be bypassed and orders of assessment can be challenged before this Court only in exceptional cases, such as cases where natural justice is violated or fundamental rights are violated and in cases where the statutory provisions on the basis of which the assessment orders are passed are under challenge. In so far as this case is concerned, we are not satisfied that even if the submission made by the learned counsel for the appellant is considered at its face value, the case of the appellant will not come without any of the aforesaid circumstances. In such a situation, the learned Judge was eminently justified in taking the view that the remedy available to the appellant is before the statutory authorities. - No ground to interfere with the judgment under challenge - Decided against assessee.
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