2019 (12) TMI 68 - SC - VAT and Sales Tax

Constitution validity of the Section 5A of the Himachal Pradesh General Sales Tax Act, 1968 - High Court had entertained the writ petition, in spite of an alternative remedy, because the constitution validity of the Section 5A of the Himachal Pradesh General Sales Tax Act, 1968 was questioned - HELD THAT - It is directed that the appeal if so, filed within 10 weeks by the respondent shall not be dismissed on the ground of limitation and it shall be decided as early as possible in accordance with law. The instant appeal is partly allowed and disposed of.

Summary

Issues:
1. Entertaining a writ petition despite an alternative remedy available.
2. Decision based on the constitution validity of Section 5A of the Himachal Pradesh General Sales Tax Act, 1968.
3. Appeal under section 30 of the Act.
4. Direction for filing appeal within 10 weeks.
5. Dismissal of appeal on the ground of limitation.
6. Points left open except the constitutional validity of Section 5A.

Analysis:
The Supreme Court reviewed a case where the High Court entertained a writ petition despite an alternative remedy being available to the petitioner. The High Court's decision was based on the constitutional validity of Section 5A of the Himachal Pradesh General Sales Tax Act, 1968. However, when the petitioner abandoned the constitutional challenge, the Supreme Court found no justification for the High Court to proceed on merits.

During the proceedings, the respondent, represented by Mr. Tarun Gulati, Senior Counsel, expressed intent to file an appeal under section 30 of the Act. The appellant, represented by Mr. Abhinav Mukerji, Additional Advocate General, raised no objections to the respondent's appeal. Consequently, the Supreme Court directed the respondent to file the appeal within 10 weeks, ensuring it would not be dismissed on grounds of limitation and should be promptly decided in accordance with the law.

The Supreme Court emphasized that apart from the constitutional validity of Section 5A, all other aspects of the case were left open for further consideration. Ultimately, the Court partly allowed and disposed of the instant appeal, providing clarity on the specific issues addressed and the course of action to be taken regarding the appeal process.