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TMI Blog2021 (3) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. This Court not being a Court of appeal may not be in a position to appreciate the factual aspect of the matter. The appellate authority appointed by the Government for hearing appeals under Section 72 of the Act would be in a better position to appreciate both questions of fact and law. It is well settled that once statutory mechanism is provided for resolution of dispute, the party aggrieved must availed of the statutory remedy provided under the Statute and should not rush to the High Court invoking its extra ordinary writ jurisdiction. This petition cannot be entertained - the petitioner is relegated to remedy of appeal provided under the Act. Should the petitioner approach the appellate authority by way of appeal against the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on his own appeared in the matter and assails the maintainability of the writ petition on the ground of availability of efficacious statutory remedy under the Jammu Kashmir Value Added Tax Act, 2005 [ the Act ]. It is contended that in terms of Section 72 of the Act, a dealer or any other assessee objecting to any order passed by the assessing authority or any other officer under Section 66 or Section 67 other than the Additional Commissioner or Deputy Commissioner Commercial Taxes is entitled to file appeal to the appellate authority within thirty days from the date on which he is served with the order. However, if the order impugned is made by the Additional Commissioner or Deputy Commissioner, appeal would lie to the Commissioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal before the appellate authority under Section 72 of the Act. This Court not being a Court of appeal may not be in a position to appreciate the factual aspect of the matter. The appellate authority appointed by the Government for hearing appeals under Section 72 of the Act would be in a better position to appreciate both questions of fact and law. It is well settled that once statutory mechanism is provided for resolution of dispute, the party aggrieved must availed of the statutory remedy provided under the Statute and should not rush to the High Court invoking its extra ordinary writ jurisdiction. 8. In the case of A.P.Foods v. S. Samuel and others, (2006) 5 SCC 469, hon'ble the Supreme Court while confronting with the similar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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