2012 (8) TMI 943 - HC - VAT and Sales Tax

Summary

Issues involved: Challenge to the order amending recognition certificate u/s 4-B of U.P. Trade Tax for deleting LDO/HSD fuel from concessional rate purchase.

Judgment Summary:

The writ petition challenged an order dated 28.02.2011, issued by the Deputy Commissioner, Commercial Tax, Muzaffarnagar, amending the recognition certificate u/s 4-B of the U.P. Trade Tax to exclude LDO/HSD fuel from the concessional rate purchase list effective from 3.7.2000. The impugned order was passed following directions from the Supreme Court in State of U.P. Vs. Vam Organic Chemicals Ltd [2010 UPTC 413].

The Court, after hearing arguments from both parties, considered the preliminary objection raised by the respondents regarding the maintainability of the writ petition due to the availability of an alternative remedy of filing an appeal u/s 9 of the U.P. Trade Tax Act read with Section 55 of the Value Added Tax Act 2008.

Given the directions of the Apex Court in Vam Organic Chemicals Ltd case, emphasizing each case to be decided on its own merits without influence from previous decisions, circulars, or observations, the Court deemed it appropriate for the petitioner to pursue the statutory remedy of filing an appeal before the appellate authority.

Consequently, the writ petition was dismissed on the ground of the availability of an alternative remedy, and the interim order was discharged. However, considering the interim order previously issued, the Court directed that if an appeal is filed within four weeks, it should be expeditiously decided on its merits.