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VAT - Highlights / Catch Notes

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Exercise of erroneous Jurisdiction by the AO - The growing ...


High Court Dismisses Writ Petition Under Article 226, Urges Use of Statutory Remedies First to Uphold Public Benefit.

July 9, 2021

Case Laws     VAT and Sales Tax     HC

Exercise of erroneous Jurisdiction by the AO - The growing practice in the High Court is to file writ petitions under Article 226 of the Constitution of India without exhausting the statutory remedies provided under the Act. The points raised in this regard are statutory violations. However, even such statutory violations can be dealt with by the Appellate authorities or the Appellate Tribunals. This apart, in a writ petition, if such orders are passed with jurisdictional errors and quashed without any remand, then an injustice would be caused to the very spirit of the statute enacted for the benefit of the public at large. - Writ petition dismissed - HC

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