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2023 (4) TMI 653 - HC - VAT and Sales TaxMaintainability of petition - availability of alternative remedy of appeal - Violation of principles of natural justice - failure to follow the mandatory provisions of Section 21 of the Himachal Pradesh Value Added Tax Act, 2005 - validity of Tax Demand Notice/Assessment Order - HELD THAT:- A perusal of the provision of Section 45 of HP VAT Act, shows that remedy of appeal is available against order assailed by way of instant petition, subject however to the limitation provided therein. As per the above provision, no appeal shall be entertained unless it is filed within sixty days from the date of communication of the order appealed against, or such longer period as the Appellate Authority may allow, for reasons to be recorded in writing. In the present case, the Assessing Authority had passed the order on 30.12.2022. During the course of arguments, the learned counsel for the petitioner on a query by this Court, has submitted that the same was supplied to the petitioner on 30.12.2022 itself. It appears that since the petitioner had failed to file the appeal within the prescribed period of limitation, therefore, he has approached this Court by invoking the extraordinary writ jurisdiction to overcome the hurdle of limitation for filing the statutory appeal. The petitioner had statutory remedy available to it but had failed to avail the same within the stipulated period. Thus, the instant petition is not bonafide. No reason whatsoever has been assigned for not availing the remedy of appeal by the petitioner. The writ petition is dismissed, being not maintainable.
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