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2022 (9) TMI 531 - CST, VAT & Sales Tax
Maintainability of petition - petitioner had remedy of filing an application before the Tribunal seeking reference of question(s) of law - HELD THAT:- The preliminary objection raised by the learned Advocate General, has to be sustained and the writ petition deserves to be dismissed on the ground of availability of an effective alternative remedy against the orders impugned in the writ petition.
However, there are merit in the argument raised by Mr. Sameer Qayoom, learned counsel representing the petitioner on the issue that the period spent by the petitioner before this court be excluded for the purpose of calculation of limitation for filing the appropriate application before the Tribunal. Hence, it is directed that, in case the petitioner files the application(s) before the Tribunal seeking reference of question(s) of law arising out of the order passed by the Tribunal within 3 weeks from today, the period spent by the petitioner before this court in the present proceedings, shall be excluded, while calculating the period of limitation for the same.
Petition disposed off.