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TMI Blog2023 (1) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... Mangaluru - HELD THAT:- The Hon'ble Single Judge has taken note of one of the Assessment Orders and held that entertaining the writ petitions prematurely would cause serious prejudice not only to the assessee but also to the Revenue, who will loose their chance to argue before the two appellate forums provided in the Act and accordingly relegated the assessee to the Appellate Authority. The matter requires appreciation of evidence with regard to facts of the case and that can be done before the Appellate Authority. It is settled that ordinarily writ petition shall not be entertained, where there exist an alternative and efficacious remedy - this is not a fit case to exercise the extraordinary and discretionary jurisdiction of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unit] , SRU [Sulphur Recovery Unit] , SPM [Single Point Mooring] and PPU [Poly Propylene Unit] . Assessee filed returns under the KVAT Act disclosing sales of Rs.72.01 Crores and filed revised returns showing sale of Rs.95.76 Crores; and claimed exemption from payment of tax. 4. The AO [Assessing Officer] disallowed [Vide order dated 02.02.2016] petitioner s claim of transit sales while re-computing the turnover from Rs. 435.93 Crores to Rs. 117.39 Crores. Assessee challenged the same before this Court in W.P. No. 11151/2016. Allowing the writ petition, this Court directed the respondent to reconsider the matter afresh after giving opportunity of hearing to the assessee. Pursuant thereto, assessee filed its reply dated March 10, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of this contention, he placed reliance on Engineers India Ltd., Vs. State of Andhra Pradesh and others [2018 SCC Online Hyd 786]. 7. In substance, Shri. Shivdass's argument is, the goods were received in the transit sale by M/s. MRPL. 8. Shri. Jeevan Neeralgi, learned AGA for the State, arguing in support of the impugned order submitted that the matter involves appreciation of various facts and therefore, appeal is the right remedy. With regard to the authority cited by Shri. Shivdass, Shri. Neeralgi submitted that the Andhra Pradesh High Court had exercised its jurisdiction to entertain the petition and examined the facts of that case. He urged that this Court may relegate the assessee to exhaust the appeal remedy without v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter requires appreciation of evidence with regard to facts of the case and that can be done before the Appellate Authority. We may also record that in some writ petitions the assessee has challenged the show cause notices. It is appropriate for the assessee to submit reply to the notices and invite Assessment orders. 14. It is settled that ordinarily writ petition shall not be entertained, where there exist an alternative and efficacious remedy. (See: Commissioner of Income Tax and others Vs. Chhabil Dass Agarwal 2014(1) SCC 603 (para 15)) 15. So far as the authority cited by Shri. Shivdass is concerned, the Andhra Pradesh High Court has exercised its discretion to entertain the petition. We are of the view that in the light of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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