2019 (11) TMI 1406 - HC - VAT and Sales Tax

Maintainability of petition - effective alternative remedy by way of revision - validity of assessment order - principles of natural justice - HELD THAT - Exts.P1 and P2 orders do not suffer from any jurisdictional error or violation of natural justice or contravention of the provisions of Section 56(2) of the KVAT Act - no reason to interfere with the said orders in these proceedings under Article 226 of the Constitution of India. Maintainability of petition - HELD THAT - Against Exts.P1 and P2 orders the petitioner has an effective alternative remedy by way of revision under Section 59 of the KVAT Act before the Commissioner. Inasmuch as the petitioner seeks some time to move the revisional authority to challenge Exts.P1 and P2 orders recovery steps are directed for recovery of amounts confirmed against the petitioner on account of Exts.P1 and P2 orders shall stand stayed for a period of three weeks from the date of receipt of a copy of this judgment so as to enable the petitioner to move the revisional authority against Exts.P1 and P2 orders in the meanwhile.

Summary

The petitioner challenged orders Exts.P1 and P2 under Section 56(1) of the Kerala Value Added Tax Act. The court found no jurisdictional error and dismissed the writ petition. The petitioner was directed to seek revision under Section 59 of the KVAT Act within three weeks. Recovery steps stayed during this period.