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TMI Blog2016 (6) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... -5-2016 - Hon'ble Dilip Gupta And Hon'ble Ravindra Nath Kakkar, JJ. For the Petitioner : Ashok Kumar,Praveen Kumar For the Respondent : C.S.C ORDER This petition seeks the quashing of the assessment order dated 26 March 2016 passed under Section 28(2)(i) of the U.P. Value Added Tax, 2008 the VAT Act for the assessment year 2012-13. It is stated that the petitioner, who is registered under the VAT Act, purchased goods from 17 registered dealers from 1 April 2012 upto 31 March 2013 within the State of U.P. worth ₹ 2,98,10,170.88 and claimed input tax credit worth ₹ 17,94,964.04. A show cause notice dated 8 March 2016 was issued by the Assessing Officer requiring the petitioner to place on record F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax Act, 1961. The High Court had entertained the writ petition and set aside the order of assessment. The Supreme Court examined whether the High Court was justified in interfering with the order passed by the Assessing Authority in exercise of its writ jurisdiction under Article 226 of the Constitution when an efficacious alternative remedy was available to the assessee under the provisions of the Income Tax Act. In this connection, the Supreme Court observed : 11. Before discussing the fact proposition, we would notice the principle of law as laid down by this Court. It is settled law that non-entertainment of petitions under writ jurisdiction by the High Court when an efficacious alternative remedy is available is a rule of self- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld. Therefore, when a statutory forum is created by law for redressal of grievances, a writ petition should not be entertained ignoring the statutory dispensation. 16. In the instant case, the Act provides complete machinery for the assessment/re-assessment of tax, imposition of penalty and for obtaining relief in respect of any improper orders passed by the Revenue Authorities, and the Assessee could not be permitted to abandon that machinery and to invoke the jurisdiction of the High Court under Article 226 of the Constitution when he had adequate remedy open to him by an appeal to the Commissioner of Income Tax (Appeals). The remedy under the statute, however, must be effective and not a mere formality with no substantial reli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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