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2020 (7) TMI 779 - HC - VAT and Sales TaxRefund of certain amounts of tax deposited - seeking abatement of all other proceedings pending before different authorities in respect of certain transactions - Section 57 of the UP VAT Act - HELD THAT:- The submission that the writ would avoid multiplicity of proceedings is of no avail as all proceedings initiated against the petitioner arise from separate cause of actions and require to be considered and decided independently whereupon the petitioner may avail the statutory remedies against the orders so passed therein. The reliance placed on certain interim orders of this Court passed in petitions of other parties is of no consequence as the challenge therein were in respect of certain notices whereas in the present case after notices, assessment order and even an order in appeal has been passed. Thus, this case is distinguishable on facts from the orders cited. The writ petition is dismissed on the ground of alternative remedy.
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