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2017 (5) TMI 996 - HC - VAT and Sales TaxMaintainability of petition - Validity of reassessment order - KVAT Act - sub-contract - deductions under the provisions of Rule 3(2) of KVAT rules - Form VAT 180 - demand of tax, interest and penalty - there is a reassessment order after notice to the petitioner. The petitioner appeared before the Assessing Authority produced registers maintained by it and raised similar contentions that all goods, which were procured or purchased were consumable goods, consumed in the service contract, and therefore no VAT is payable by it - Whether the writ petitions filed by the petitioner is maintainable in view of alternative remedy provided in Section 62 of the Act? Held that: - when an alternative remedy is available and petition is entertained by this Court, the petitioner later cannot approach the appellate authority by way of appeal or revision as the case may and thus petitioner would be to its disadvantage. For this reason also, entertaining this writ petition without allowing the petitioner to avail the alternative remedy, is not in the best interest of the petitioner. The constitutional issues have to be decided exclusively by the High Court. This is a case where alternative remedy has to be availed by the petitioner and accordingly, the writ petitions are not maintainable - petition dismissed being not maintainable.
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