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2018 (10) TMI 518 - HC - VAT and Sales TaxMaintainability of petition - alternative remedy by way of an appeal - Taxability - Works Contract - Held that:- The case involves mixed questions of facts and law and detailed scrutiny of the record is required for ascertaining the exact tax liability of the petitioner Assessee, which exercise cannot be undertaken in the Writ jurisdiction under Article 226 of the Constitution of India - Though while entertaining these writ petitions, a Co-ordinate Bench of this Court had stayed the operation of the impugned Assessment Orders and these petitions are pending for the last about two years, this Court is not inclined to continue the proceedings in the present writ petitions and finally decide the controversy in hand on merits. It is considered appropriate and opportune for the Assessee Company which itself is a Government of India Undertaking to avail the regular remedy before the Appellate forum under Section 62 of the KVAT Act, 2003 provides for the first appeal before the Joint Commissioner of Commercial Taxes (Appeals) and second appeal also lies against it before the Karnataka Appellate Authority under Section 63 of the KVAT Act, 2003 - This Court should be circumspect in entertaining the direct writ petitions against the Assessment Orders and Show Cause Notices issued under the Tax Statutes which involve a complex matrix of facts, figures and legal contentions. The legal contentions, of course can be examined by this Court at an appropriate stage upon the Revision Petitions brought before this Court, but the question of law involved in the matter after the facts are appropriately scrutinized, appreciated, analyzed and discussed in detail by the Appellate Forums. Petitions are dismissed as not maintainable with a liberty to the petitioner Assessee Company to avail the regular remedy of filing the appeals before the concerned Appellate Authority under Section 62 of the Act.
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