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2019 (6) TMI 1187 - HC - VAT and Sales TaxAlternative remedy of appeal - Jurisdiction - principles of natural justice - cancellation of registration certificate - HELD THAT:- In the instant case, in the considered view of this Court, in the light of the submissions of the writ petitioner, which have been set out and alluded to supra, the writ petitioner has not been able to make out a case to show that his case falls under any of the exceptions which would compell this Court to interfere under writ jurisdiction notwithstanding the alternate remedy. There is no ground to persuade this Court to believe that there is violation of NJP. The writ petitioner, not being able to demonstrate that alternate remedy is neither ineffectual or not efficacious, in the considered opinion of this Court need not have embarked upon the exercise of making repeated submissions which assail impugned order on merits. To be noted, submissions assailing impugned order on merits are left open, as already mentioned supra elsewhere in this order, as this Court is relegating the writ petitioner to the alternate remedy of appeal. Petition dismissed.
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