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TMI Blog2016 (6) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... by the local registered dealers on which the assessee wrongly availed input tax credit as they are 'consumables' - Held that:- in view of the availability of an alternate remedy by way of an appeal against the impugned order under S.62 ibid, this Court is not inclined to entertain the writ petition under Art.226 of the Constitution of India. An effective alternate remedy by way of an appeal is ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9(2) of the Karnataka VAT Act, 2003 raising a demand of ₹ 1,88,89,718/-. 2. On the last occasion on 20.4.2016, learned counsel for the petitioner was granted time to take instructions with regard to the following two issues: I) Whether against the impugned order - annexure B dated 12.2.2015 the assessee would like to prefer an appeal under S.62 of the Karnataka VAT Act, 2003 in stead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore Vs CTO (Audit 6), Bangalore 2015(82) Kar.LJ 564 * Amma Construction India Pvt Ltd Vs Asst. Commissioner of Commercial Taxes (Audit 5,9), Bangalore 2015(83) Kar.LJ 91 4. On the other hand, Mr T K Vedamurthy, learned Government Advocate has raised the objection of availability of an alternate remedy against the impugned order under S.62 of the Karnataka VAT Act, 2003. He submits that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e writ petition under Art.226 of the Constitution of India. An effective alternate remedy by way of an appeal is available to the petitioner assessee. Whether the input tax credit was rightly availed by the petitioner assessee or not and whether on the aforesaid items, the said credit is available to the petitioner or not, are mixed questions of fact and law which are required to be determined by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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