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2019 (5) TMI 365 - HC - VAT and Sales TaxMaintainability of petition - availability of alternative statutory remedy of appeal - Validity of assessment order - HELD THAT:- The petitioner is threatened with coercive recovery of the entire tax demand, in view of the fact that after the order of assessment is passed, the petitioner applied for rectification before the same Authority, such rectification application was decided sometime later. Though substantial relief was granted to the petitioner, the same does not fully satisfied the petitioner. It would be open for the petitioner to file appeal before the Appellate Authority. If the petitioner files such appeal latest by 31.5.2019, the same shall be entertained on merits - Petition disposed off.
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