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TMI Blog2009 (2) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... d be examined under articles 226 and 227 and not by way of appeals and can lead to unnecessary burdening of the High Court. Thus do not find this is a proper case to entertain the petition under the discretionary writ jurisdiction and to permit the petitioner to by-pass the appeal remedies available under the Act. Appeal dismissed. - Writ Petition Nos. 17660, & Others - - - Dated:- 24-2-2009 - SHYLENDRA KUMAR D.V., J. ORDER:- D.V. SHYLENDRA KUMAR J. This writ petition is by an assessee assessed under the Karnataka Value Added Tax Act, 2003. The writ petitioner is aggrieved by the assessment order vide annexure T-1 to the petition and the consequential demand as in annexure T-2 to the petition whereunder the assessing author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remedy if the petitioner has to approach the Joint Commissioner of Commercial Tax, (Appeals) who is in fact an officer lower in rank to the Commissioner and under such circumstances the petitioner has approached this court for relief. In support of the submission the learned senior counsel for the petitioner places reliance on the following decisions: 1.. Our own honourable High Court decision between Ashok Agencies v. State of Karnataka reported in [2008] 16 VST 570. 2.. In the Supreme Court of India between Filterco v. Commissioner of Sales Tax [1986] 61 STC 318 (SC). The submission is that while normally writ court will not exercise jurisdiction to interfere in matters where there is an alternative remedy of appeal in the st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubber Co. v. Commissioner, Central Excise reported in [2004] 137 STC 503 (SC) relates to the period earlier to February 28, 2005. At that time eight digit excise tariff entry was not there and specific entries have brought into the Central Excise Tariff Act making the goods which are coming under heading or sub-heading more specific and for the reasons stated above the reply filed by the dealer cannot be accepted and sale of procured thread rubber needs to be taxed at 12.5 per cent and not four per cent as claimed by the dealer. and then after this, the assessing officer no doubt draws support to this reasoning from the clarification issued by the Commissioner in clarification No. CLR. CR. 259/2005-06 dated November 30, 2006. The onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1), in tax matters it is not desirable that the High Courts exercise jurisdiction under articles 226 and 227 at the threshold but allow the assessee to go through the normal remedies provided under the Act. Just because the assessee feels it has a very good case on the merits, that by itself is not a justification for this court to entertain a writ petition by-passing the appellate remedies. If that were to be so, then all merited matters should be examined under articles 226 and 227 and not by way of appeals and can lead to unnecessary burdening of the High Court. I do not find this is a proper case to entertain the petition under the discretionary writ jurisdiction and to permit the petitioner to by-pass the appeal remedies availabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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