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2009 (4) TMI 854 - ANDHRA PRADESH HIGH COURTDeferment of the revision proceedings request rejected - Held that:- In the facts and circumstances of the present case, it cannot be said that exercise of powers by the Joint Commissioner under section 20(2) of the APGST Act is without jurisdiction. It is not even the case of the petitioner that the impugned order is in violation of principles of natural justice nor are the vires of any statutory provision under challenge in this writ petition. The petitioner has an effective alternative remedy, of an appeal to the Sales Tax Appellate Tribunal under section 21 of the APGST Act, without exhausting which they have invoked the jurisdiction of this court under article 226 of the Constitution of India. In view of the existence of an alternative remedy, we see no reason to express any opinion on the submission made by the learned counsel on the merits of the impugned order.
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