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2017 (2) TMI 748 - HC - VAT and Sales TaxAlternative remedy of appeal - writ jurisdiction - Levy of entry tax - purchase of bitumen - Held that: - since the petitioner was advised not to pursue the alternative remedy, therefore it failed to pursue the alternative remedy is clearly untenable and unacceptable - For, ignorance of law is not a valid defence. The petitioner would be well aware of the facts that assessment orders needs to be challenged by filing an appeal under the KTEG Act. In case the petitioner has chosen to not avail the alternative remedy, the choice has been made at its own peril. But, the petitioner cannot be permitted to ignore, and circumvent the alternative remedy provided by law. It cannot be allowed to rush to this Court after the limitation period is over, and to plead that the writ jurisdiction should be invoked by this Court. Court is not inclined to invoke its writ jurisdiction - petition dismissed.
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