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2015 (8) TMI 394 - KERALA HIGH COURT

2015 (8) TMI 394 - KERALA HIGH COURT - TMI - Violation of statutory provisions - Availability of alternate remedy - Held that:- Admittedly, there are statutory remedies provided under the KVAT Act against an order of assessment such as Ext.P7. Such statutory alternative remedies can be bypassed and orders of assessment can be challenged before this Court only in exceptional cases, such as cases where natural justice is violated or fundamental rights are violated and in cases where the statutory .....

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No ground to interfere with the judgment under challenge - Decided against assessee. - W.A.No. 320 of 2015 IN WP(C).597/2015 - Dated:- 3-6-2015 - MR. ANTONY DOMINIC AND MR. SHAJI P. CHALY, JJ. FOR THE APPELLANT : ADVS.SRI.P.V.JAYACHANDRAN, SRI.SIVANANDAN.B. FOR THE RESPONDENT : SR. GOVERNMENT PLEADER SRI.LIJU STEPHEN JUDGMENT Antony Dominic, J. This appeal is filed against the judgment of the learned Single Judge dismissing the writ petition filed by the appellant in which Ext.P7 assessment orde .....

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thority has violated the statutory provisions, which entitled him to maintain the writ petition under Article 226, instead of pursuing the statutory remedies. Therefore, it is contended that the view taken by the learned Single Judge is erroneous. 4. Admittedly, there are statutory remedies provided under the KVAT Act against an order of assessment such as Ext.P7. Such statutory alternative remedies can be bypassed and orders of assessment can be challenged before this Court only in exceptional .....

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