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2017 (8) TMI 427 - HC - VAT and Sales TaxPrinciples of Natural Justice - Service of Notice - Form VAT N- 2 - petitioner claim is that the change of address duly communicated to Department - maintainability of petition where alternative remedy available - Held that: - The narration of facts noticed clearly shows that certain factual matrix is required to be established for which the first appellate authority would be proper forum instead of invoking writ jurisdiction of this Court under Articles 226/227 of the Constitution of India at the first instance - The Apex Court in Commissioner of Income Tax and others vs. Chhabil Dass Agarwal, [2013 (8) TMI 458 - SUPREME COURT], considered the question of entertaining writ petition where alternative statutory remedy was available and held that Act provides complete machinery for the assessment/re-assessment of tax, imposition of penalty and for obtaining relief in respect of any improper orders passed by the Revenue Authorities, and the assessee could not be permitted to abandon that machinery and to invoke the jurisdiction of the High Court under Article 226 of the Constitution when he had adequate remedy open to him by an appeal to the Commissioner of Income Tax (Appeals). The writ petition is disposed of by relegating the petitioner to alternative remedy of appeal against the impugned order dated 31.03.2016 - decided in favor of petitioner.
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