TMI Blog2019 (2) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... ned therein the period of pendency of these writ petitions before this Court would be excluded in calculating the limitation for filing the appeal against the impugned orders under the relevant statute. If such an appeal is filed within a period of 15 days the same shall be decided with expedition, say, within the next six months. These writ petitions are dismissed on the ground of availability of alternative remedy. - Misc. Bench No. - 22225 of 2018, 22233 of 2018, 22231 of 2018 - - - Dated:- 4-9-2018 - Shabihul Hasnain And Rajan Roy JJ. For the Petitioner : Ritwick Rai,Atul Gupta,Gantavya,Meha Rashmi,Tanvi Singh For the Respondent : C.S.C. ORDER Shabihul Hasnain And Rajan Roy JJ. Heard learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said Act. It was also his submission that Section 19 of the Act, 2016 was not part of the Constitution, therefore, it would not give life to such an Act even for one year as mentioned therein, as, it was in consistent with the Constitutional provisions as amended by the Act, 2016, specially, entry 54. We have carefully gone through the Act, 2016 by which the One Hundred and First Amendment of the Constitution was undertaken and we do not find anything therein which could form the basis for the submission advanced by the learned counsel for the petitioner. We did not find any provision repealing the VAT Act, 2008 w.e.f. 16.09.2016. In fact, section 19 of the Act, 2016 allowed such Acts to continue to be in force until amended or repeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not expressing our opinion on the applicability of the saving clause to the facts of the present case is the availability of an efficacious alternative remedy of appeal under the taxing statute which is a complete code by itself and there being no justifiable reason to by pass the said statutory alternative remedy in these matters. How far the saving clause protected the action taken by the impugned orders is a question which can be considered in appeal which can be filed by the petitioner against the impugned orders. At this stage learned counsel for the petitioner submitted that at the time of filing of the writ petitions the limitation for availing the remedy of appeal had not expired but during pendency the same has expired, hen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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