TMI Blog2019 (11) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... vailable to the petitioner under Section 51 of the Uttarakhand Value Added Tax Act, 2005 before the Joint Commissioner Appeals would be a mere formality, or rather it would become redundant. This Court refrains to say anything on the merit of the case. The writ petition stands dismissed in view of the statutory appeal available to the petitioner under Section 51 of the Uttarakhand Value Added Tax Act, 2005. - Writ Petition (M/S) No.2313 of 2019 - - - Dated:- 8-8-2019 - Sudhanshu Dhulia, J. Present:- Mr. M.P. Devnath, Mr. Pulak Raj Mullick, Mr. Sahil Mullick, Advocates for the petitioner. Mr. Yogesh Pandey, Additional CSC, for the State/respondent nos.1 to 3. Sudhanshu Dhulia, J. (Oral) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore this Court which is that in the earlier round of litigation where the petitioner had challenged the show cause notice of the Assessing Authority, where he was being asked to give Value Added Tax at the rate of 17.5 percent and not at the rate of 5 percent which was claimed by the petitioner, a learned Single Judge of this Court vide its order dated 18.03.2019 had directed the petitioner to go before the Deputy Commissioner and avail the statutory remedy. This order dated 18.03.2019 of the learned Single Judge directing the petitioner to avail the statutory remedy was challenged by the petitioner in a special appeal being SPA No.395 of 2019, which was dismissed by the Division Bench of this Court. 6. The apprehension at that ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 29.12.2017. 25. The learned Single Judge has relegated the assessee to file its reply to the show-cause notice issued by the Deputy Commissioner. In an intra-court appeal, the jurisdiction which the Appellate Court exercises is extremely limited. As the learned Single Judge is not a court subordinate, interference by a Division Bench, in an intra-court appeal, would be justified 12 only if the order under appeal suffers from a patent illegality. The order passed by the learned Single Judge, in our opinion, does not suffer from any such infirmity warranting interference in an intra-court appeal. 7. With the above observation, the special appeal of the petitioner was dismissed by the Division Bench of this Court vide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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