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TMI Blog2023 (12) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... an efficacious and alternative remedy to file appeal. The said fact is also mentioned in the impugned order to the effect that an appeal lies against the impugned order before the Appellate Joint Commissioner (ST), Tirupathi. In view of the decision in ASSISTANT COMMISSIONER (CT) LTU, KAKINADA ORS. VERSUS M/S. GLAXO SMITH KLINE CONSUMER HEALTH CARE LIMITED [ 2020 (5) TMI 149 - SUPREME COURT] wherein the Hon ble Apex Court held that the High Court ought not to have entertained the writ petition when an efficacious and alternative remedy of appeal is available to the petitioner, without expressing our opinion on the merits of the petitioner s case, it is deemed apposite to give liberty to the petitioner to file an appeal against the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is that he is the owner of the Godown Nos. 03, 07, 08 09 having total capacity of 35000 Mts situated at M/s Jagadish Others Warehouses, Bhanuprakash Nagar, Sitarampet Village, Yerpedu Mandal, Chittoor District. The said godown were used to provide services of storage and warehousing to clients such as Andhra Pradesh State Civil Supplies Corporation Ltd (APSCSCL). The petitioner received monitory consideration as per the agreement for the period between 2017 and 2021 a sum of Rs. 5.83,98,000/-. Later the Regional Vigilance and Enforcement Officer inspected his warehouse and thereafter a show cause notice was issued to the petitioner on 04.02.2022 stating that the services provided by the petitioner amounts to renting of immovable property a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority. The APSCSCL is apparently a Government Authority as the Government holds more than 90% on equity shares and therefore, the transaction exempted from tax. Hence the writ petition. 3. The 2nd respondent filed counter and opposed the writ petition. (a) It is firstly contended that the writ petition is not maintainable under law since the petitioner has an efficacious and alternative remedy of appeal. On merits of the petitioner s case it is contended that as per agreement dated 30.01.2021 entered into by the petitioner with APSCSCL, the service rendered by the petitioner to APSCSCL is merely supply of rental space of non-residential property. Further, any further services rendered by the petitioner are also on the basis of working o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is whether there are merits in the writ petition to allow? 7. POINT:- We gave our anxious consideration to the above respective submissions, particularly the preliminary objection of learned Government Pleader regarding the entertainability of the writ petition. Admittedly, the petitioner has an efficacious and alternative remedy to file appeal. The said fact is also mentioned in the impugned order to the effect that an appeal lies against the impugned order before the Appellate Joint Commissioner (ST), Tirupathi. 8. In that view of the matter and also in view of the decision in Assistant Commissioner (CT), Kakinada vs. Glaxo Smith Kline Consumer Health Care Ltd s case (Supra 1) wherein the Hon ble Apex Court held that the High Court oug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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