Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s Huawei Telecommunications India Co. Pvt. Ltd. Versus The State of Haryana and another

2017 (8) TMI 427 - PUNJAB AND HARYANA HIGH COURT

Principles of Natural Justice - Service of Notice - Form VAT N- 2 - petitioner claim is that the change of address duly communicated to Department - maintainability of petition where alternative remedy available - Held that: - The narration of facts noticed clearly shows that certain factual matrix is required to be established for which the first appellate authority would be proper forum instead of invoking writ jurisdiction of this Court under Articles 226/227 of the Constitution of India at t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

machinery and to invoke the jurisdiction of the High Court under Article 226 of the Constitution when he had adequate remedy open to him by an appeal to the Commissioner of Income Tax (Appeals). - The writ petition is disposed of by relegating the petitioner to alternative remedy of appeal against the impugned order dated 31.03.2016 - decided in favor of petitioner. - CWP No. 16333 of 2016 - Dated:- 26-7-2017 - MR. AJAY KUMAR MITTAL AND MR. AMIT RAWAL, JJ. For The Petitioner : Mr. Sandeep Go .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

proceedings as per Section 15 of Haryana VAT Act, 2003 (in short, HVAT Act ). 2. A few facts relevant for the decision of the controversy involved as narrated in the petition may be noticed. The petitioner is a multi-national company having its Head Office at Gurgaon. It is engaged in the business of trading and manufacturing of telecommunication equipment. For the purpose of sales tax in the State of Haryana, the petitioner got itself registered with Assessing Authority, Gurgaon on 16th October .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s of the petitioner in its record. For the assessment year 2012-13, the petitioner filed its quarterly as well as Annual Return in Forms R-1 and R-2 respectively in compliance with the provisions of HVAT Act. According to the petitioner, no notice in Form VAT N-2 had ever been served upon it. On 10th June 2016, to the utter surprise of the petitioner, the official of the Excise and Taxation Department, Gurgaon served the assessment order dated 31.03.2016 upon it for the year 2012-13 raising a de .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f the relevant financial year. For the assessment year 2012-13, limitation period expired on 31st March 2016. The demand order in Form N-4 was served on 10th June 2016 by hand at the petitioner s new address. From the assessment order and the notice of demand, it transpired that respondent No.2 failed to serve any notice upon the petitioner as the same was being served at its old address. The petitioner asserts that it had already changed the principal place of business and the same had been int .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed in violation of principles of natural justice, the petitioner is left with no alternative remedy but to approach this Court through the instant writ petition. 3. A written statement has been filed by respondent No.2 for and on behalf of respondent Nos.1 and 2 wherein a preliminary objection has been raised that the petitioner has challenged the validity of an ex-parte assessment order dated 31.03.2016, Annexure P.3, without exhausting the alternative and efficacious remedy of appeal which was .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ng there. Learned counsel for the petitioner further submitted that the substantial demand had been raised under the CST Act only in the absence of production of statutory declaration form and export sales which were in possession of the petitioner and could be produced in case opportunity was given. 5. We have heard learned counsel for the parties. 6. After perusing the averments made in the petition and the preliminary objection raised by the respondents, we find that the petitioner has an alt .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ing writ petition where alternative statutory remedy was available. After examining the relevant case law on the point, it was recorded as under:- 14. In the instant case, the only question which arises for our consideration and decision is whether the High Court was justified in interfering with the order passed by the assessing authority under Section 148 of the Act in exercise of its jurisdiction under Article 226 when an equally efficacious alternate remedy was available to the assessee unde .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

existence of an alternative remedy. However, the High Court must not interfere if there is an adequate efficacious alternative remedy available to the petitioner and he has approached the 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. (See: State of U.P. vs. Mohammad Nooh, AIR 1958 SC 86; Titaghur Paper Mills Co. Ltd. vs. State of Orissa, (1 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

have held that though Article 226 confers a very wide powers in the matter of issuing writs on the High Court, the remedy of writ absolutely discretionary in character. If the High Court is satisfied that the aggrieved party can have an adequate or suitable relief elsewhere, it can refuse to exercise its jurisdiction. The Court, in extraordinary circumstances, may exercise the power if it comes to the conclusion that there has been a breach of principles of natural justice or procedure required .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t Sadguru Janardan Swami (Moingiri Maharaj) Sahakari Dugdha Utpadak Sanstha vs. State of Maharashtra, (2001) 8 SCC 509; Pratap Singh vs. State of Haryana, (2002) 7 SCC 484 and GKN Driveshafts (India) Ltd. vs. ITO, (2003) 1 SCC 72). 17. In Nivedita Sharma vs. Cellular Operators Assn. of India, (2011) 14 SCC 337, this Court has held that where hierarchy of appeals is provided by the statute, party must exhaust the statutory remedies before resorting to writ jurisdiction for relief and observed as .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

medy provided by statute for obtaining relief. Where it is open to the aggrieved petitioner to move another tribunal, or even itself in another jurisdiction for obtaining redress in the manner provided by a statute, the High Court normally will not permit by entertaining a petition under Article 226 of the Constitution the machinery created under the statute to be bypassed, and will leave the party applying to it to seek resort to the machinery so set up. 13. In Titaghur Paper Mills Co. Ltd. v. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

may be established founded upon a statute. … But there is a third class viz. where a liability not existing at common law is created by a statute which at the same time gives a special and particular remedy for enforcing it. … The remedy provided by the statute must be followed, and it is not competent to the party to pursue the course applicable to cases of the second class. The form given by the statute must be adopted and adhered to. The rule laid down in this passage was appro .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s Ltd. v. Union of India, (1997) 5 SCC 536 B.P. Jeevan Reddy, J. (speaking for the majority of the larger Bench) observed: (SCC p. 607, para 77) 77. … So far as the jurisdiction of the High Court under Article 226-or for that matter, the jurisdiction of this Court under Article 32-is concerned, it is obvious that the provisions of the Act cannot bar and curtail these remedies. It is, however, equally obvious that while exercising the power under Article 226/Article 32, the Court would cer .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

83) 2 SCC 433; H.B. Gandhi v. Gopi Nath and Sons, 1992 Supp (2) SCC 312; Whirlpool Corpn. v. Registrar of Trade Marks, (1998) 8 SCC 1; Tin Plate Co. of India Ltd. v. State of Bihar, (1998) 8 SCC 272; Sheela Devi v. Jaspal Singh, (1999) 1 SCC 209 and Punjab National Bank v. O.C. Krishnan, (2001) 6 SCC 569) 18. In Union of India vs. Guwahati Carbon Ltd., (2012) 11 SCC 651, this Court has reiterated the aforesaid principle and observed: 8. Before we discuss the correctness of the impugned order, we .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version