2016 (1) TMI 1134 - HC - VAT and Sales Tax

Maintainability - alternative remedy of appeal - whether the writ jurisdiction under Article 226 of the Constitution of India maintainable when the alternative remedy of appeal available? - Held that - no reason found to exercise discretion to entertain the writ petition. Option open to petitioner to avail the statutory remedy of appeal under Section 31(1) of the Act. Copy of the original assessment order to be returned to the petitioner to enable him to file appeal - petition dismissed.

Summary

The High Court of Andhra Pradesh dismissed the writ petition as the petitioner had an alternative remedy of appeal under the A.P. Value Added Tax Act, 2005. The petitioner was advised to avail the statutory remedy of appeal under Section 31(1) of the Act. No costs were awarded.