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2021 (7) TMI 1043 - HC - VAT and Sales TaxMaintainability of petition - availability of efficacious alternate remedy - bar on appeal/objection against the impugned order - order has been passed ‘giving effect to’ the order of this Court - Seeking refund alongwith interest - HELD THAT:- This Court is of the opinion that the present case does not call for any interference under Article 226 of the Constitution, as an efficacious alternative remedy is available with the petitioner under Section of 74 of DAVT Act. The petitioner has failed to demonstrate any patent illegality like violation of principle of natural justice or of fundamental rights in the impugned order. The Court had merely directed the respondents to decide the claim of the petitioner in accordance with law. Since the Court has not decided the matter on merits, the impugned order cannot be said to be ‘giving effect to’ the order of this Court. Therefore, objections against the impugned order will not be barred by Section 79(1)(j) of DVAT Act - writ petition is dismissed with liberty to the petitioner to file an appeal/objection.
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