2014 (8) TMI 1239 - SCH - VAT and Sales Tax

Maintainability of petition - availability of alternative remedy of appeal - Section 45 of the HP VAT Act, 2005 - HELD THAT - Petition dismissed with liberty to the petitioner to file an appropriate application before the Appellate Authority within 15 days' time from today.

Summary

The Supreme Court dismissed the case, granting the petitioner liberty to file an application before the Appellate Authority within 15 days. The Authority should consider the application on its own merits and may also review any request for waiver of pre-deposit.