M/s. Mohan Breweries and Distilleries Ltd. Vs The Assistant Commissioner (Ct)(Fac)

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THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO

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Writ Petition No. 33871 of 2012

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Dated: 02-11-2012

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Between:

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M/s Mohan Breweries and Distilleries Ltd., rep. by its Asst. Works Manager G.Chandrasekaran

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…Petitioner

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And The Assistant Commissioner (CT)FAC), Large Tax Payers Unit Circle, Chittoor and others.

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…Respondents.

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THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO

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Writ Petition No. 33871 of 2012

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Oral order (Per Hon’ble Sri Justice Goda Raghuram)

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An order of Assessment of VAT dated 11-9-2012 passed by the 1^st respondent is assailed in the writ petition on the ground that determination of the petitioner’s VAT liability has been made by the impugned order of Assessment, contrary to the provisions of the APVAT Act, 2005 (for short ‘the 2005 Act’).

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Since the petitioner has an effective alternative and statutory remedy by way of an appeal under Section 31 of the 2005 Act, we are not inclined to entertain this writ petition challenging the order of Assessment; and since it is not the case of the petitioner that the 1^st respondent suffers from a patent lack of jurisdiction or the order of Assessment was passed in violation of the audi altarem partem principle. Since the order is assailed to be erroneous though within jurisdiction, we are inclined to relegate the petitioner to the appellate remedy.

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On the aforesaid analysis, the writ petition is dismissed at the stage of admission with liberty to the petitioner to pursue the appropriate alternative remedy.

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_________________________ GODA RAGHURAM, J

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2^nd November, 2012

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M.S.RAMACHANDRA RAO, J

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GRR

M/s. Mohan Breweries and Distilleries Ltd. v. The Assistant Commissioner (Ct)(Fac)

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M/s. Mohan Breweries and Distilleries Ltd. v. The Assistant Commissioner (Ct)(Fac)

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