9911796707
TMI Blog2014 (2) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... allenge the assessment order before the appellate authority. - Decided against assessee. - CWP No. 3169 of 2014 - - - Dated:- 21-2-2014 - AJAY KUMAR MITTAL AND MS. ANITA CHAUDHRY JJ. For the Petitioner : Sandeep Goyal JUDGMENT Prayer in this petition filed under article 226/ 1 227 of the Constitution of India is for quashing the order dated January 13, 2014, annexure P9, passed by respondent No. 2-Assistant Excise and Taxation Commissioner-cum-Designated Officer, being in violation of principles of natural justice and without jurisdiction as the tax has been levied on such transactions which are assessable under the provisions of the Cental Sales Tax Act, 1956 (in short, the CST Act ) in the State from where the movement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utside the State into sales in transit to evade tax payment. It was asked to appear on December 27, 2013 and to show cause as to why deduction claimed on account of E-1 sales and excess deductions should not be disallowed and the material consumed in the execution of works contract be not taxed. After examining the matter, the Designated Officer passed the impugned assessment order dated January 13, 2014, annexure P9, for the year 2010-11 under the PVAT Act raising an additional demand of ₹ 71,76,76,869 involving VATRs. 30,34,57,450, penalty under section 53 of the Act of ₹ 23,66,96,811 and interest under section 32(3) of the PVAT Act of ₹ 17,75,22,608. Hence the present petition by the petitioner. 3. We have heard lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the prescribed authority under sub-section (1) of section 23 of the Act. If the petitioners are dissatisfied with the decision in the appeal, they can prefer a further appeal to the Tribunal under sub-section (3) of section 23 of the Act, and then ask for a case to be stated upon a question of law for the opinion of the High Court under section 24 of the Act. The Act provides for a complete machinery to challenge an order of assessment, and the impugned orders of assessment can only be challenged by the mode prescribed by the Act and not by a petition under article 226 of the Constitution. It is now well recognised that where a right or liability is created by a statute which gives a special remedy for enforcing it, the remedy provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry and not obligatory. Without being exhaustive, it is settled law that the court would not ordinarily issue a writ in favour of a person, who has (i) an adequate alternative remedy, (ii) who is guilty of delay which is un explained, (iii) who is guilty of conduct disentitling him to relief, (iv) where the interest of justice do not require that relief should be granted, (v) where the petitioner raises a disputed question of fact, (vi) where the grant of writ would be futile, and (vii) where the impugned law has not come into force. It would follow from the above that the grant or refusal of a writ is within the judicial discretion of the court and that indeed is the line which divides the extra ordinary remedy from the ordinary one by of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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