2022 (3) TMI 1574 - HC - VAT and Sales Tax

Violation of principles of natural justice - ex parte assessment order - HELD THAT - This writ petition came to be filed before this Court on 28.02.2022, i.e. nearly over two and half years after the impugned order was passed. Apart from the above, since alternative remedy is available under the statute, we do not want to interfere in the matter. It would be pertinent to note herein that there is absolutely no explanation provided in the writ petition even attempting to explain the delay in filing of the writ petition. The writ petition is dismissed.

Summary

The High Court of Tripura dismissed a writ petition challenging an ex parte assessment order dated 29.07.2019 due to delay in filing the petition and the availability of alternative remedy under the statute. The petition lacked explanation for the delay. (Citation: 2022 (3) TMI 1574 - TRIPURA HIGH COURT)