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TMI Blog2019 (9) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... C. 1. On 30th August, 2019, we passed the following order :- "This petition under Article 226 of the Constitution seeks to challenge the order dated 31st March 2018 passed by the Deputy Commissioner of Sales Tax under section 23 of the Maharashtra Value Added Tax Act, 2002 (Act) relating to the financial year 2013-14. We find that there is alternate efficacious remedy available under section 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter under the caption "for dismissal" to 5th September, 2019. The petitioner had notice of this petition being fixed on 5th September, 2019 under the caption "for dismissal". Therefore, he should have made appropriate arrangement to be represented. Thus, we were not agreeable to adjourning the petition to the next day. We, therefore, kept the petition back to 3.00 p.m. 3. At 3.00 pm yesterda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay, Ms. Dubey, a new Counsel appears in support of the petition and states that she has just received the papers and undertakes to file her Vakalatnama during the course of the day. In support of the petition, she submitted that the order has been passed in breach of the principles of natural justice. The impugned order she states placed reliance on the report, of which no copy was given to the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 26 of the said Act provides for an alternative remedy of appeal. The petitioner can avail of the alternative remedy of appeal. Even the issue of breach of natural justice is an issue which could be considered by the Appellate Authority, if that be factually so. 6. In the above circumstances, we see no reason to exercise our extra-ordinary jurisdiction when there is an efficacious alternative ..... X X X X Extracts X X X X X X X X Extracts X X X X
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