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2017 (12) TMI 1884 - HC - VAT and Sales TaxMaintainability of petition - availability of alternative remedy - Seeking to set aside assessment order imposing value added tax for the period from March, 2013 to March, 2014 - HELD THAT - Inasmuch as, an effective alternative remedy is available to the petitioner for questioning the order of the 1st appellate authority, this writ petition is not entertained, for adjudication on merits. Having regard to the fact that the petitioner is seriously disputing its liability to pay VAT, as it has already paid the service tax for the same service, it is opined that interest of justice would be served, if the petitioner is permitted to file the appeal before the Tribunal and pending the appeal, the respondent concerned is restrained from recovering the disputed tax, subject to the petitioner paying 25% of the disputed tax, within eight weeks from today. On such payment, the Tribunal shall dispose of the appeal on merits. The writ petition is disposed of.
The writ petition sought to set aside an assessment order imposing value added tax. The court directed the petitioner to appeal before the A.P. Value Added Tax Appellate Tribunal and restrained tax recovery pending appeal upon payment of 25% of disputed tax. The writ petition was disposed of, and an interim relief petition was dismissed.
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