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2018 (12) TMI 1011 - HC - VAT and Sales TaxValidity of assessment order - TVAT Act - maintainability of petition - availability of alternative effective remedy of appeal - Held that:- The apex court in Whirlpool Corporation v. Registrar of Trade Marks, Mumbai [1998 (10) TMI 510 - SUPREME COURT] observed that the alternative remedy may not come as a bar invoking the writ jurisdiction of this court under article 226 of the Constitution of India being plenary in nature and is not limited by any other provision of the Constitution. The High Court having regard to the facts of the case, has a discretion to entertain or not to entertain a writ petition, but has imposed upon itself certain restrictions where an effective or efficacious remedy is available but under three exceptions the alternative statutory remedy may not operate as a bar in entertaining the writ petition filed under article 226 of the Constitution of India. Although there is no pleadings on record as to why the statutory remedy of appeal is not effective and efficacious remedy available under the Act, 2004, the reason prima facie appears to be a condition of pre-deposit as envisaged under proviso to section 69 of the Act, 2004 but that may not be a reason for this court to entertain the present writ petition under article 226 of the Constitution and this court is clear in its view that as long as the statutory remedy is available under the statute, it is advisable for this court to restrain from exercising its inherent jurisdiction under article 226 of the Constitution. It may be appropriate to observe that since the period of limitation is 60 days and that has expired pending writ petition, it is deemed appropriate to observe that if statutory appeal under section 69 of the Act, 2004 is being preferred by the petitioner, after due compliance of pre-deposit as mandated under section 69 - petition disposed off.
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