2019 (1) TMI 1975 - HC - VAT and Sales Tax

Maintainability of petition - availability of alternative remedy of appeal - HELD THAT - Since the petitioner has an alternative remedy of appeal before the appellate authority this writ petition stands disposed of with a direction that if the petitioner approaches the appellate authority by filing an appeal along with an application for condonation of delay within a period of four weeks from today the appellate authority shall take into consideration all the contentions raised by the petitioner. The original documents filed by the petitioner may be returned after substituting attested photo copies thereof.

Summary

Issues: Challenge to Sales Tax Officer's order, availability of alternative remedy, consideration of delay in approaching appellate authority, return of original documents, grant of certified copy.

The judgment of the Orissa High Court in this case pertains to a writ petition challenging an order passed by the Sales Tax Officer. The court noted that the petitioner has an alternative remedy of appeal before the appellate authority. The court disposed of the writ petition with a direction that if the petitioner files an appeal along with an application for condonation of delay within four weeks, the appellate authority must consider all contentions raised by the petitioner. The court emphasized that while deciding on the condonation of delay, the appellate authority should also account for the period during which the writ petition was pending, due to the petitioner's mistake in approaching the wrong forum. The court ordered that no coercive action be taken against the petitioner for four weeks. Additionally, the court directed that the original documents submitted by the petitioner should be returned after replacing them with attested photocopies. Lastly, the court instructed the grant of an urgent certified copy of the order and disposed of all connected miscellaneous cases or interlocutory applications.