Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 1551 - HC - VAT and Sales TaxValidity of order of assessment finalised against the appellant/writ petitioner - whether an exercise to examine the errors pointed out in the assessment cannot be undertaken in the writ petition unless a re-examination of relevant circumstances are made? - seeking maintenance of status quo with respect to recovery based on the assessment, for a period of six weeks from the date of the judgment - HELD THAT:- True, that existence of an alternate statutory remedy is not an absolute bar for entertaining the writ petition. But whether the error pointed out against the assessment need to be examined by exercise of powers vested under Article 226 of the Constitution of India or whether the petitioner need to be relegated to avail the statutory remedy, is a matter of discretion left with the writ court to decide. If the Single Judge was reluctant to exercise the discretion in favour of the assessee/writ petitioner, it cannot be said that there occurred any an illegality, irregularity or impropriety, which warrants interference in an intra-court appeal. Therefore we are not persuaded to entertain the above writ appeal. However, learned counsel for the appellant made an appeal to this court for indulgence to extend the period stipulated in the impugned judgment for facilitating the appellant to seek the appellate remedy. If the appellant files the statutory appeal against the impugned assessment within two weeks from today, the stay application if any accompanying such appeal shall be disposed of by the appellate authority within four weeks from the date of filing of such appeal. Collection and recovery of the amounts due under the impugned assessment shall be kept in abeyance for a period of six weeks from today, in order to facilitate the appellant to take appropriate steps. Petition disposed off.
|