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2022 (5) TMI 4 - HC - VAT and Sales TaxRejection of application for refund of tax allegedly due - appealable order under Section 55 of Kerala Value Added Tax Act, 2003 - assessment years 2010-11 and 2011-12 - HELD THAT:- A perusal of the impugned order Ext.P12 shows that the Assessing Officer has considered the contention of the petitioner and entered into a finding after perusing the records produced. It is held in the impugned order that the delivery book produced by the petitioner and alleged to have been maintained by the accountant contains only a vague marking with ink as evidence of acknowledgment from the office of the State Tax Officer. It was after an appreciation of the facts and records that it was concluded that the delivery book did not contain any identifiable name, authenticating signature or even the designation of the official apart from absence of office seal. It is clear from a reading of the impugned order that the findings have been entered into by the 1st respondent after appreciating the facts and circumstances arising in the case. Though an alternative remedy is not a complete bar for this Court to exercise its jurisdiction under Article 226 of the Constitution of India, burden is upon the assessee to prove that circumstances exists warranting an interference by this Court. No such circumstances have been brought to my notice to warrant the exercise of jurisdiction under Article 226 of the Constitution of India. Since the contentions raised by the petitioner can effectively be considered by the Appellate Authority, it is only appropriate that petitioner pursues its statutory remedies rather than invoke the jurisdiction under Article 226 of the Constitution of India. Petition dismissed.
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