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2019 (12) TMI 1545 - HC - VAT and Sales TaxMaintainability of appeal - availability of efficacious remedy or not - appealable order or not - Violation of principles of natural justice - impugned order passed without grant of opportunity of hearing - requirement of pre-deposit for filing appeal - HELD THAT:- The order passed by the learned Single Judge relegating the Petitioner/Assessee to avail the regular remedy before the first Appellate Authority does not call for any interference by this court in the intra-court Appeal. The alleged grounds relating to breach of principles of natural justice by the Assessing Authority, the binding nature of the Commissioner's Circular are all possible grounds which the Appellant/ Assessee can very well raise before the Appellate Authority. Merely because there are allegations of breach of principles of natural justice, all Writ Petitions against appealable orders cannot be entertained by this Court under Article 226/227 of the Constitution of India as the Statute has provided alternative and effective remedies to the Assessee aggrieved by the orders passed by the Assessing Authority and even if there is allegation of principles of natural justice, that can very well be raised before the Appellate Authority, who can also very well remand the case back to the Assessing Authority - the Rule of alternative remedy is always a Rule of Discretion for the Writ Court and not a Rule of Bar of jurisdiction. The learned Single Judge has not erred in relegating the Petitioner/Assessee to the first Appellate Authority under the statute - Appeal dismissed.
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