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2016 (8) TMI 572 - HC - VAT and Sales TaxValidity of writ petition - Article 226 of the Constitution of India - re-assessment order - Demand of tax, interest and penalty - Karnataka Value Added Tax - input tax credit - Held that: - writ petition against the impugned reassessment order cannot be directly filed before this court under Article 226 of the Constitution of India unless the settled parameters for invoking the writ jurisdiction against the appealable orders are satisfied by the assessee. The assessee can very well rely upon the circular of the Department as well as the Division Bench decision of this Court which are binding on the Department Authorities and claim the requisite relief before the Appellate Authority. That does not perse mean that against appealable orders of reassessment, directly a writ petition should be entertained in all cases by this Court under Article 226 of the Constitution of India - writ petition dismissed - alternative remedy available to petitioner.
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