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2016 (12) TMI 425 - HC - VAT and Sales TaxPrinciples of natural justice - Section 39(1) of the KVAT Act, 2003 - maintainability of appeal - effective alternative remedy available to the petitioner under Section 62 of the KVAT Act, 2003 - Held that: - The narrow parameters for invoking writ jurisdiction under Article 226 of the Constitution of India, notwithstanding the appeal remedy available to the petitioner have to be very strictly construed. The contingencies like, question of validity and vires of the relevant statute or Rules or Notifications is involved, whether the assessee concerned has been saddled with the financial liability without any sort of opportunity of hearing given to him, is not to be lightly invoked in all such cases merely on the basis of the allegations and averments made in the writ petitions. The contentions raised before this Court in the present case, could all have been raised before the Appellate Authorities without any doubt. For the reasons best known to the petitioner- assessee, the petitioner-assessee ignored and bypassed these remedies. The writ jurisdiction in such circumstances cannot be allowed even to overcome the lapse of the limitation for the petitioner-assessee at this belated stage. Petition not maintainable and is dismissed.
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