2012 (8) TMI 945 - HC - VAT and Sales Tax

Summary

Issues involved: Challenge to amendment of recognition certificate u/s 4-B of U.P. Trade Tax, maintainability of writ petition in light of alternative remedy of appeal.

Amendment of Recognition Certificate: The writ petition challenged the order amending the recognition certificate issued u/s 4-B of the U.P. Trade Tax, specifically deleting LDO/HSD fuel from the items eligible for concessional rate purchase since 30.8.2000. The impugned order was passed by the Deputy Commissioner, Commercial Tax, Ghaziabad, following directions from the Supreme Court in a previous case. The Court noted that the petitioner had been given notice and stayed the consequential effect of the order. Ultimately, the Court decided that the petitioner should pursue the statutory remedy of filing an appeal before the appellate authority, as directed by the Apex Court in a previous case.

Maintainability of Writ Petition: The respondents raised a preliminary objection regarding the maintainability of the writ petition, citing 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. After the exchange of affidavits and hearing arguments, the Court considered the previous directive of the Apex Court to decide cases on their own merits, uninfluenced by previous decisions and observations. Consequently, the Court dismissed the writ petition on the ground of the availability of an alternative remedy, and discharged the interim order. However, the Court directed that if an appeal is filed within four weeks, it should be expeditiously decided on its merits.

This summary provides a detailed overview of the judgment, highlighting the issues involved and the Court's decisions regarding each issue.