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2019 (7) TMI 475 - HC - VAT and Sales TaxMaintainability of petition - alternative statutory remedy - it is the specific submission of learned State Counsel that writ petitioner has to necessarily avail the further alternate remedy by filing a regular statutory appeal to TNSTAT inter alia under Section 58 of TNVAT Act - HELD THAT:- It was always open to writ petitioner to accelerate the Tax Case Revision pending before Hon'ble Division Bench of this Court and if a finding is rendered, the same will bind the Tribunal i.e., TNSTAT. Suffice to say that this cannot be a ground to bypass the alternate remedy. This Court considers it appropriate to dismiss the instant writ petition assailing the impugned order albeit without expressing any opinion or view on the merits of the matter. All questions are left open to be decided by TNSTAT, if the writ petitioner chooses to file a regular statutory appeal to the Tribunal. Petition dismissed.
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