2014 (1) TMI 1735 - HC - VAT and Sales Tax

Exhaustion of remedy of appeal - Section 177 of the Delhi Value Added Tax - Held that - where a determination has been made by the Appellate Commissioner classifying the goods in question under a particular head appeals would not be maintainable. Specific reference is made by the writ petitioner to the observations of Commissioner VAT that in NEC India Pvt. Ltd. New Delhi the item under consideration has already been determined. Here also the Commissioner appears to have followed the said order. Concededly the appellant has not exhausted its appeal remedy. In such circumstances the Court does not deem it fit that the writ petitioner should invoke the jurisdiction under Article 226 of the Constitution of India. - Decided against the petitioner

Summary

The Delhi High Court dismissed the writ petition as the appellant had not exhausted its remedy of appeal under Section 177 of the Delhi Value Added Tax and had not approached the Tribunal. The Court suggested that the appellant should approach the Tribunal to consider the contentions made before it on merits in accordance with the law. The writ petition was dismissed with no order as to costs.