9911796707
TMI Blog2022 (7) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... iples of natural justice - HELD THAT:- The learned Single Judge on finding that the points raised are clear disputed facts and even if the question whether the mandate under Section 25AA of the KVAT Act has been followed by the Assessing Officer, the appellant has got an appellate remedy and so entertaining the said issue in the Writ Petition, is not warranted - It is now settled law that a juris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ashing Ext.P3 and P3(a) assessment orders and for a writ of mandamus staying revenue recovery proceedings or any other steps against the appellant pursuant to Ext.P3 and P3(a) orders. 2. The appellant is a partnership firm engaged in the execution of works contracts. According to the appellant, pure contract works are being undertaken which attracts no tax under the Kerala Value Added Tax Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Judge dismissed the Writ Petition holding that the appellant has got a remedy before the Appellate Authority and the points urged by the appellant are disputed questions of fact and without prejudice to the right of the appellant to pursue its statutory remedy, the Writ Petition was dismissed. Aggrieved by the said dismissal of the Writ Petition, this appeal is filed. 4. The main contention r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds for the invocation of remedy under Article 226 of the Constitution of India. We concur with the judgment of the learned Single Judge as the appellant has got efficacious and alternative remedy by way of an appeal under the statute. In view of the matter, we are of the considered opinion that there is no ground to interfere with the judgment of the learned Single Judge, and hence, the Writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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