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2023 (1) TMI 874 - HC - VAT and Sales TaxMaintainability of petition - availability of alternative remedy of appeal - exercise of extraordinary and discretionary jurisdiction of this Court under Article 226 of the Constitution of India, when there this alternative remedy available - Whether the material used in the project was received by the MRPL at its site in Mangaluru or by the assessee whilst the goods were in transit? - Seeking cross-examination of Transport Companies who had transported the goods from various places to Mangaluru - HELD THAT:- The Hon'ble Single Judge has taken note of one of the Assessment Orders and held that entertaining the writ petitions prematurely would cause serious prejudice not only to the assessee but also to the Revenue, who will loose their chance to argue before the two appellate forums provided in the Act and accordingly relegated the assessee to the Appellate Authority. The matter requires appreciation of evidence with regard to facts of the case and that can be done before the Appellate Authority. It is settled that ordinarily writ petition shall not be entertained, where there exist an alternative and efficacious remedy - this is not a fit case to exercise the extraordinary and discretionary jurisdiction of this Court under Article 226 of the Constitution of India. Appeal dismissed.
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