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2023 (9) TMI 860 - GUJARAT HIGH COURTMaintainability of petition - availability of alternative remedy - Section 65 of the Gujarat Value Added Tax Act, 1969 - HELD THAT:- In view of the provisions of Sub-section 2 of Section 65 of the Gujarat Value Added Tax Act, 1969, the petitioners have efficacious alternative remedy to canvass its grievances before the Tribunal. Hence, it is opined that the petitioners, if relegated to the Tribunal for adjudication of its grievances, the ends of justice would be met with. It is observed that as and when the petitioners approach to the Tribunal by way of an appeal, the issue of pre-deposit of the amount is left open and if any application for waiver of the condition of pre-deposit is made by the petitioners, the Tribunal shall decide the same in accordance with law. The petition is disposed of.
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