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2019 (2) TMI 131 - HC - VAT and Sales TaxMaintainability of petition - availability of statutory remedy - validity of reassessment order - Held that - Since efficacious remedy by way of revision/ appeal is available to the petitioner against the order under challenge, under the Jharkhand Value Added Tax, 2005, there is no reason to entertain this Writ Petition - petition disposed off.
Issues:
Challenge to order of reassessment under Jharkhand Value Added Tax Act, 2005. Analysis: The Writ Petition was filed to challenge the order of reassessment dated 23.11.2016 passed by the respondent authorities. The counsel for the petitioner raised various points, including limitation and lack of jurisdiction. It was requested that the petitioner be allowed to approach the appellate/revisional authority under the Jharkhand Value Added Tax Act, 2005, to raise all points not mentioned in the petition, such as limitation, jurisdiction, and the merit of the matter. The petitioner expressed willingness to deposit approximately ?25,00,000 if required for the appeal/revision application. The court observed that an efficacious remedy by way of revision/appeal was available to the petitioner under the Jharkhand Value Added Tax Act, 2005, against the order in question. Therefore, the court found no reason to entertain the Writ Petition. The counsel for the petitioner did not press the grounds of want of jurisdiction, excess of jurisdiction, or limitation in the petition. The petitioner was granted permission to approach the appellate/revisional authority with liberty to raise all points, including those not raised in the Writ Petition. The court disposed of the Writ Petition with the understanding that any future appeal or revision would be decided based on the evidence on record and in accordance with the law. If any amount needed to be deposited for the appeal/revision application, the amount already recovered (approximately ?25,00,000) would be considered. The petitioner was directed to address all relevant points before the appellate/revisional authority, ensuring a comprehensive review of the matter in accordance with the law.
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