2012 (8) TMI 944 - HC - VAT and Sales Tax

Summary

Issues involved: Challenge to the amendment of recognition certificate u/s 4-B of the U.P. Trade Tax, maintainability of writ petition vs. alternative remedy of appeal under U.P. Trade Tax Act and Value Added Tax Act 2008.

Challenge to the amendment of recognition certificate: The writ petition challenged the order amending the recognition certificate issued to the petitioner u/s 4-B of the U.P. Trade Tax, specifically deleting LDO/HSD fuel from the items eligible for concessional rate purchase since 2.9.2000. The impugned order was passed by the Deputy Commissioner, Commercial Tax, Noida, following directions from the Supreme Court in a previous case.

Maintainability of writ petition vs. alternative remedy of appeal: The respondents raised a preliminary objection regarding the maintainability of the writ petition, arguing that the petitioner should have pursued the 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. The Court considered the directions of the Apex Court in a previous case, emphasizing the importance of each case being decided on its own merits, and concluded that the petitioner should avail the statutory remedy of filing an appeal before the appellate authority.

Judgment: The High Court dismissed the writ petition on the ground of alternative remedy, directing the petitioner to pursue an appeal before the appellate authority. The interim order staying the consequential effect of the Deputy Commissioner's order was discharged. However, in consideration of the interim order previously passed, the Court directed that if an appeal is filed within four weeks, it should be decided on merits expeditiously.