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TMI Blog2020 (7) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... n 57 of the UP VAT Act - HELD THAT:- The submission that the writ would avoid multiplicity of proceedings is of no avail as all proceedings initiated against the petitioner arise from separate cause of actions and require to be considered and decided independently whereupon the petitioner may avail the statutory remedies against the orders so passed therein. The reliance placed on certain inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t petition, is basically challenging the appellate order dated 30.01.2020 passed by the Additional Commissioner Grade-2 (Appeal) in respect of Assessment Year 2015-2016 (UP VAT Act). The petitioner, at the same time, is also asking for the refund of certain amounts of tax deposited by it and for declaration that all other proceedings pending before different authorities in respect of certain trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to avail the remedy of second appeal as available to him under the relevant Statute instead of approaching this Court directly. In connection with the refund of certain amounts, the petitioner may apply to the authorities concerned and it is hoped that the applications thereof shall be dealt with by the authority in accordance with law. The submission that the writ would avoid multiplicity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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