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M/s. Amit Trading Company Versus State of U.P. And Another

2016 (6) TMI 946 - ALLAHABAD HIGH COURT

Input Tax Credit - purchases from the unregistered dealers - UP VAT - production of genuine duty paying documents - alternative remedy - Held that:- when a statutory forum is created by law for redressal of grievances, a writ petition should not be entertained ignoring the statutory remedy. - In the instant case the petitioner has a statutory and efficacious alternative remedy of filing an appeal under Section 55 of the VAT Act against the order of assessment in which all the reliefs can be gran .....

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etitioner, who is registered under the VAT Act, purchased goods from 17 registered dealers from 1 April 2012 upto 31 March 2013 within the State of U.P. worth ₹ 2,98,10,170.88 and claimed input tax credit worth ₹ 17,94,964.04. A show cause notice dated 8 March 2016 was issued by the Assessing Officer requiring the petitioner to place on record Form-23 and other documents on the basis of which the petitioner claimed input tax credit. The petitioner submitted a reply. The Assessing Off .....

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ed that the petitioner has a statutory alternative remedy of filing an appeal under Section 55 of the VAT Act. It is not disputed by learned counsel for the petitioner that an appeal can be filed under Section 55 of the VAT Act but what is sought to be contended is that when the assessment order is patently illegal, a writ petition under Article 226 of the Constitution can be entertained. The factual aspect as to whether additional purchase of ₹ 3.55 crores had been made by the petitioner .....

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rt was justified in interfering with the order passed by the Assessing Authority in exercise of its writ jurisdiction under Article 226 of the Constitution when an efficacious alternative remedy was available to the assessee under the provisions of the Income Tax Act. In this connection, the Supreme Court observed : "11. Before discussing the fact proposition, we would notice the principle of law as laid down by this Court. It is settled law that non-entertainment of petitions under writ ju .....

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e High Court without availing the same unless he has made out an exceptional case warranting such interference or there exist sufficient grounds to invoke the extraordinary jurisdiction under Article 226. .............................. 15. Thus, while it can be said that this Court has recognized some exceptions to the rule of alternative remedy, i.e., where the statutory authority has not acted in accordance with the provisions of the enactment in question, or in defiance of the fundamental pri .....

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has been taken itself contains a mechanism for redressal of grievance still holds the field. Therefore, when a statutory forum is created by law for redressal of grievances, a writ petition should not be entertained ignoring the statutory dispensation. 16. In the instant case, the Act provides complete machinery for the assessment/re-assessment of tax, imposition of penalty and for obtaining relief in respect of any improper orders passed by the Revenue Authorities, and the Assessee could not b .....

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