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2019 (9) TMI 674 - HC - VAT and Sales TaxMaintainability of petition - alternate efficacious remedy of appeal - section 26 of the Maharashtra Value Added Tax Act, 2002 - HELD THAT:- Section 26 of the said Act provides for an alternative remedy of appeal. The petitioner can avail of the alternative remedy of appeal. Even the issue of breach of natural justice is an issue which could be considered by the Appellate Authority, if that be factually so. There is no reason to exercise our extra-ordinary jurisdiction when there is an efficacious alternative remedy available to the petitioner under the Act - petition dismissed.
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