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2019 (6) TMI 1137 - HC - VAT and Sales TaxValidity of assessment order - principles of natural justice - alternative remedy - corrigendum to Form WW - HELD THAT:- It is nobody's case that the Authority has passed the impugned orders without jurisdiction. With regard to NJP, it is revealed that personal hearing has admittedly been granted to the writ petitioner. It is also nobody's case that alternate remedy is ineffective, ineffectual or not efficacious. Corrigendum to Form WW - the issue shall be looked into by Appellate Authority as Appellate Authority is also an Authority on facts - HELD THAT:- This Course is being adopted by this Court based on the submissions made to the effect that this matter turns heavily on facts and supporting documents. Impugned orders are not interfered with and all questions on merits are left open. Impugned orders are not interfered with on the ground of availability of effective and efficacious alternate remedy - Petition disposed off.
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