Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2021 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (3) TMI 607 - HC - VAT and Sales TaxViolation of principles of natural justice - Refund of VAT paid on goods sold - plea of the petitioner is that since the order impugned has been passed in violation of the principles of natural justice and, therefore, availability of alternative remedy may not be a bar for the exercise of writ jurisdiction to review the impugned order - HELD THAT:- The impugned order, as is apparent from its bare reading, is speaking one and spells out reasons for the decision. The reasons may be good or bad but the same can only be made subject matter of challenge in an appeal before the appellate authority under Section 72 of the Act. This Court not being a Court of appeal may not be in a position to appreciate the factual aspect of the matter. The appellate authority appointed by the Government for hearing appeals under Section 72 of the Act would be in a better position to appreciate both questions of fact and law. It is well settled that once statutory mechanism is provided for resolution of dispute, the party aggrieved must availed of the statutory remedy provided under the Statute and should not rush to the High Court invoking its extra ordinary writ jurisdiction. This petition cannot be entertained - the petitioner is relegated to remedy of appeal provided under the Act. Should the petitioner approach the appellate authority by way of appeal against the impugned order, the appellate authority shall consider the condonation of delay, if any, liberally having regard to the post Covid-19 situation - petition dismissed.
|