2016 (11) TMI 1542

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..... , for the respondents. ORDER DR. VINEET KOTHARI J.-In view of the alternative remedy available to the petitioner against the impugned reassessment order under the Karnataka Value Added Tax Act, 2003, these writ petitions are not entertained and are liable to be dismissed. Recently this court in W. P. Nos. 57922-933 of 2016 (TRES), decided on November 10, 2016 (M/s TTP Technologies Pvt. Ltd. v. .....

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..... of India, notwithstanding the appeal remedy available to the petitioner have to be very strictly construed. The contingencies like, question of validity and vires of the relevant statute or Rules or notifications is involved, whether the assessee concerned has been saddled with the financial liability without any sort of opportunity of hearing given to him, is not to be lightly invoked in all such .....

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..... 26 of the Constitution of India. 23. The contentions raised before this court in the present case as observed above, could all have been raised before the appellate authorities without any doubt. For the reasons best known to the petitioner-assessee, the petitioner-assessee ignored and bypassed these remedies. The writ jurisdiction in such circumstances cannot be allowed even to overcome the laps .....

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