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2023 (3) TMI 939 - HC - VAT and Sales TaxPenalty order - calculation of annual sales turnover - applicability of provisions of Section 4 of Andhra Pradesh VAT Act,2005 in general and sub-Section (9) of Section 4 of the Act in particular - HELD THAT:- A perusal of the order passed by the Assessing Officer shows that the Assessing Officer in the impugned order categorically discussed about the applicability of various provisions of law, including Section 4 and also explanation to Clause (d) of the sub-Section (9) of Section 4 of the Act and recorded the conclusions. It is not in dispute that immediately after receipt of the impugned orders, the present Writ Petitions came to be instituted before this Court. All these contentions now sought to be urged in the present Writ Petitions, in the considered opinion of this Court, can as well be agitated before the Contempt Court under the provisions of Section 31 of the Act. In view of the availability of the alternative remedy, this Court is not inclined to go into the merits and de-merits of the case. Petition disposed off.
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