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2021 (10) TMI 316 - HC - VAT and Sales TaxMaintainability of petition - availability of alternative remedy of appeal - Validity of assessment order - HELD THAT:- Considering the fact that a Coordinate Bench vide in FIS PAYMENT SOLNS. & SERVICES INDIA PVT LTD THRU. AUTH. SIGNATOR VERSUS STATE OF U.P. THRU. ADDL. CHIEF SECY. TAX & REGISTRATION & ORS [2021 (10) TMI 62 - ALLAHABAD HIGH COURT], has dismissed the petitioner's petition bearing No. 20781 (MB) of 2021 against a similar order in similar circumstances relegating the petitioner to the remedy of appeal against the assessment order, we are of the opinion that the petitioner should prefer an appeal against the impugned order of assessment, but at the same time, the Tribunal should decide the Appeal No.02 of 2021, wherein it is said that the delay in filing the same has been condoned, within six weeks from the date a certified copy of this order is submitted before it. Parties are directed to cooperate in the matter. If an appeal is filed by the petitioner against the assessment order, the Appellate Authority is directed not to pass final order in appellate proceedings for a period of two months, so that the decision of the Tribunal is available for appropriate decision of the appeal - it is further provided that after a decision in the Appeal no. 2 of 2021 pending before the Tribunal, if the decision goes against the petitioner, it shall be open to the petitioner to approach this Court under Article 226 of the Constitution of India subject however to the discretion of this Court to entertain such writ petition or not to do so. Petition disposed off.
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