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2018 (2) TMI 1224 - HC - VAT and Sales TaxMaintainability of petition - alternative remedy - Principles of natural justice - Held that: - Merely raising a hue and cry about the breach of principles of natural justice does not entitle the petitioner-assessee to invoke the extraordinary Writ jurisdiction of this Court against the orders, which are appealable before the regular Authorities of the Department created under the enactments. The power of these Appellate Authorities with two-tier appeal remedies provided under the KVAT Act, first under Section 62 of the Act before the Joint Commissioner (Appeals) and secondly, before the Karnataka Appellate Tribunal under Section 63 of the Act, which have co-extensive powers, as the Assessing Authority has under the said Act. Even assuming that the petitioner-assessee could not adduce relevant evidence before the Assessing Authority, he still has such opportunity available to him even before the Appellate Authorities. Nothing entitles the petitioner – assessee to invoke the Writ jurisdiction of this Court in these circumstances - petition devoid of merits and is dismissed.
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