TMI Blog2023 (4) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... pealed against, or such longer period as the Appellate Authority may allow, for reasons to be recorded in writing. In the present case, the Assessing Authority had passed the order on 30.12.2022. During the course of arguments, the learned counsel for the petitioner on a query by this Court, has submitted that the same was supplied to the petitioner on 30.12.2022 itself. It appears that since the petitioner had failed to file the appeal within the prescribed period of limitation, therefore, he has approached this Court by invoking the extraordinary writ jurisdiction to overcome the hurdle of limitation for filing the statutory appeal. The petitioner had statutory remedy available to it but had failed to avail the same within the stipu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh Value Added Tax Rules. The assessment could not have been made before financial year was over. In fact, the impugned order has been passed before the petitioner had filed the return for the quarter 31.12.2022. The documents seized by respondent No.2 were returned to the petitioner after the passing of the impugned order vide Annexure P-3. Learned counsel for the petitioner has further submitted that under Section 6 (1) (c) of the Act, double taxation is not permissible. 3. Learned counsel for the petitioner has placed reliance on the decision of Hon ble Supreme Court of India (2021) 3 SCR 406, titled Radha Kishan Industries vs. State of Himachal Pradesh others , wherein, it was held as under:- 27. The principles of law w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cide to decline jurisdiction in a writ petition. However, if the High Court is objectively of the view that the nature of the controversy requires the exercise of its writ jurisdiction, such a view would not readily be interfered with . 4. Learned counsel has also based reliance on the judgment, passed by Hon ble Supreme Court in Babu Ram Prakash Chandra Maheshwari vs. Antarim Zila Parishad Muzaffar Nagar, 1969 (1) SCR 518, wherein, it was held as under:- There are at least two well-recognized exceptions to the doctrine with regard to the exhaustion of statutory remedies. In the first place, it is well settled that where proceedings are taken before a Tribunal under a provisions of law, which is untra-vires, it is open to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 45. (1) An appeal from every original order passed under this Act or rules made thereunder shall lie- (a) if the order is made by an Assessing Authority or by an officer in charge of the check post or barrier or any other officer not below the rank of the Excise and Taxation Officer, to the Deputy Excise and Taxation Commissioner; (b) if the order is made by the Deputy Excise and Taxation Commissioner, to the Commissioner or the Additional Excise and Taxation Commissioner, posted at the State Headquarters; (c) if the order is made by the Commissioner or the Additional Excise and Taxation Commissioner posted at the State Headquarters any officer exercising the powers of the Commissioner, to the Tribunal. (2) An order p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax (including interest payable) or penalty or both having been paid in full or after part payment of such tax (including interest payable) or penalty or both. (6) Subject to such rules of procedure as may be prescribed, an Appellate Authority may pass such order on appeal as it deems just and proper 8. A perusal of the above provision shows that remedy of appeal is available against order assailed by way of instant petition, subject however to the limitation provided therein. As per the above provision, no appeal shall be entertained unless it is filed within sixty days from the date of communication of the order appealed against, or such longer period as the Appellate Authority may allow, for reasons to be recorded in writing. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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