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TMI Blog2022 (1) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... eant for giving opportunity to the aggrieved person to have departmental remedy before invoking jurisdiction of the Court and the Court would, thus, not short circuit such statutory forums. The writ petition is disposed of observing that the petitioner, if so advised, may avail the remedy available to it by filing an appeal before the Appellate Deputy Commissioner (CT), Tirupathi. - WRIT PETITION No.30212 OF 2021 - - - Dated:- 22-12-2021 - HON BLE Mr. JUSTICE AHSANUDDIN AMANULLAH AND HON BLE Ms. JUSTICE B.S. BHANUMATHI Counsel for the petitioner : Mr. Bhaskar Reddy Vemireddy, Advocate. Counsel for the respondents : Mr. Y. N. Vivekananda, Government Pleader, Commercial Tax - II ORAL JUDGMENT (Per Hon ble Mr. Jus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is subordinate to the Commissioner of Commercial Taxes. Learned counsel submitted that another illegality committed by the Assessing Authority is with regard to passing order of forfeiture in the assessment order itself without resorting to the procedure for such forfeiture. It was submitted that passing such an order of foreiture in the composite assessment order itself is impermissible and requires interference since the show cause notice is with regard to assessment only. Summing up his arguments, learned counsel submitted that even in law, such forfeiture can be within three years from the date of collection, whereas, in the present case, the period is more than five years from the date of collection, which does not authorize the author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner has an alternative remedy of moving before the Appellate Deputy Commissioner (CT), Tirupathi, within 30 days of the receipt of the order, which the petitioner should do at the first instance. Learned Government Pleader drew the attention of the Court to the judgment of the Hon ble Supreme Court, in Assistant Commissioner of State Tax and Others V. M/s Commercial Steel Limited [Civil Appeal No.5121 of 2021] dated 03.09.2021 where conditions are enumerated at paragraph 11 with regard to the circumstances, under which a party can move before High Court viz., (i) a breach of fundamental rights; (ii) a violation of the principles of natural justice; (iii) an excess of jurisdiction; or (iv) a challenge to the vir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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