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TMI Blog2023 (3) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned orders, the present Writ Petitions came to be instituted before this Court. All these contentions now sought to be urged in the present Writ Petitions, in the considered opinion of this Court, can as well be agitated before the Contempt Court under the provisions of Section 31 of the Act. In view of the availability of the alternative remedy, this Court is not inclined to go into the merits and de-merits of the case. Petition disposed off. - WRIT PETITION Nos.30245 and 4097 of 2021 - - - Dated:- 15-2-2023 - HON BLE SRI JUSTICE A.V. SESHA SAI AND HON BLE SRI JUSTICE VENUTHURUMALLI GOPALA KRISHNA RAO For the Petitioner : Sri G.Narendra Chetty, For the Respondents : Sri Y.N. Vivekananda, Learned Government Pleader ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assessment Order vide AAO No.56137, dated 09-03-2017. Assailing the validity of the said Assessment Order, once again the petitioner herein approached the Composite High Court of Andhra Pradesh by filing W.P.No.17823 of 2017. The Composite High Court of Andhra Pradesh by way of Assessment Order dated 09-10-2017, allowed the said Writ Petition, setting aside the said order of Assessment and remanded the matter to the Assessing Officer for fresh consideration. While allowing the said Writ Petition, the composite High Court of Andhra Pradesh left it open to the petitioner to establish where his Restaurants are located and to establish that his case would not come under purview of Section 4(9)(d) of the Andhra Pradesh VAT Act,2005(for short, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner would be 4.5% but not 14.5% as demanded by the Assessing Officer. 8. On the contrary, the learned Government Pleader Sri Y.N.Vivekananda, opposing the Writ Petition, contends that, in view of the availability of remedy under the provisions of Section 31 of the Act, the present Writ Petition is not maintainable before this Court. Learned Government Pleader also disputes the contention of the learned counsel for the petitioner as regards the applicability of the explanation to Clause (d) of sub-Section (9) of Section 4 of the Act. It is further submitted by the learned Government Pleader that having regard to the reasons mentioned in assignment by the Assessing Officer in the order dated 03-10-2022, the present Writ Petitions are lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt is not inclined to go into the merits and de-merits of the case. 13 For the aforesaid reasons, leaving it open for the petitioner herein to file a Statutory Appeal against the orders impugned in the Writ Petitions within a period of two (2) weeks from the date of receipt of a copy of this order, Writ Petitions stand disposed of. It is also made clear that in view of the fact that the petitioner herein had already deposited Rs.10,00,000/- in the earlier round of litigation, the condition as regards the pre-deposits shall be dispensed with. If any Appeals are filed within the time stipulated above, the same be considered and appropriate orders be passed expeditiously and in accordance with law. It is also made clear that all the conte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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