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2019 (2) TMI 249 - HC - VAT and Sales TaxMaintainability of petitions - availability of an efficacious alternative remedy of appeal - Jurisdiction - order passed by the Joint Commissioner, Commercial Taxes exercising the revisional powers under the U.P. Value Added Tax Act, 2008 - applicability of time limitation - Held that:- Even if the provisions of the limitation Act, 2005 are not applicable to such appeals the principles contained in Section 14 thereof would certainly apply, meaning thereby, as the petitioner has been bonafide pursuing these writ petitions against the impugned orders on the grounds mentioned therein the period of pendency of these writ petitions before this Court would be excluded in calculating the limitation for filing the appeal against the impugned orders under the relevant statute. If such an appeal is filed within a period of 15 days the same shall be decided with expedition, say, within the next six months. These writ petitions are dismissed on the ground of availability of alternative remedy.
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