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2021 (10) TMI 62 - HC - VAT and Sales TaxMaintainability of petition - availability of alternative remedy of appeal - Seeking restraint on Respondent Authorities from taking any action or proceedings against the petitioner - levy of service tax on end-to-end ATM management service provided by the Petitioner to banks in the State of U.P. - seeking adjustment of Service Tax collected by Union of India, i.e. Respondent no. 4 - HELD THAT:- The petitioner has challenged the assessment order passed under the 'Act 2008' against which admittedly a statutory remedy of appeal is available to the petitioner. The petitioner itself had raised the issue of applicability of VAT by filing application under Section 59 of the 'Act 2008' and vide order dated 14.12.2015 the petitioner has been held liable for VAT. Admittedly the said order has been challenged before the learned Commercial Tax Tribunal Lucknow vide appeal no. 2 of 2021 as such considering the order passed under Section 59 of the 'Act 2008' and the assessment order now passed there cannot by any occasion for this Court to entertain the instant petition. When the facts of the present case are tested on the touchstone of the law laid down by the Hon'ble Apex Court in the case of THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS VERSUS M/S COMMERCIAL STEEL LIMITED [2021 (9) TMI 480 - SUPREME COURT] it clearly emerges that the petitioner has failed to make out a case so as to persuade us to entertain the present writ petition keeping in view the exceptional circumstance which has been carved out by the Hon'ble Apex Court for entertaining a petition under Article 226 of the Constitution of India despite availability of statutory remedy. Petition dismissed.
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