2015 (4) TMI 1129 - HC - VAT and Sales Tax

This court is not inclined to entertain these writ petitions since petitioner has not exhausted efficacious and alternate remedy available under law. Hence reserving liberty to question the same before appellate authority present writ petitions stands rejected.

Summary

Issues:
Petitioner seeking writ of Certiorari to quash impugned order under Karnataka Value Added Tax Act, 2003.

Analysis:
The petitioner in this case sought relief through a writ petition to quash an order passed under Section 39(1) of the Karnataka Value Added Tax Act, 2003. The impugned order was dated 14.08.2014 for the tax period April 2009 to March 2010. The court noted that the order in question was appealable under section 62 of the Act. The court held that since the petitioner had not exhausted the efficacious and alternate remedy available under the law, the writ petitions could not be entertained. Consequently, the court rejected the present writ petitions, reserving the liberty for the petitioner to challenge the impugned order before the appellate authority within two weeks from the date of the judgment. The court also specified that if an appeal was filed on or before 30.04.2015, the appellate authority should not insist on a delay application. Additionally, the registry was directed to return the certified copy of the impugned order to the petitioner's counsel upon request, provided a photocopy of the order was substituted in its place.