The High Court dismissed the writ petition seeking certiorari to quash an assessment order. The Court held that since the taxpayer had an opportunity of personal hearing and the statute provided an alternative remedy of appeal, the writ was not maintainable.
Writ petition dismissed with liberty to pursue appeal under the Act.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
THE HON’BLE Ms. JUSTICE G.ROHINI And
THE HON’BLE SRI JUSTICE T.SUNIL CHOWDARY
WRIT PETITION No.39426 OF 2013
Dated: 02.01.2014
Between: M/s. Ashomech .. Petitioner And Deputy Commercial Tax Officer, Daba Gardens Circle, Visakhapatnam and 3 others
.. Respondents
THE HON’BLE Ms. JUSTICE G.ROHINI And THE HON’BLE SRI JUSTICE T.SUNIL CHOWDARY
WRIT PETITION No.39426 OF 2013
ORDER: (Per Hon’ble Ms. Justice G.Rohini)
This Writ Petition is filed seeking a Certiorari to call for the Assessment Order dated 29.11.2013 passed by the first respondent under the provisions of the A.P. Value Added Tax Act and to quash the same.
We have heard the learned counsel for both the parties.
Admittedly a show-cause notice was issued in Form VAT 305A to the petitioner and the impugned order of assessment came to be passed after considering the objections raised and after giving an opportunity of personal hearing to the petitioner. Therefore, according to us, the petitioner is not entitled to seek a writ of Certiorari and if aggrieved, it is for the petitioner to pursue the alternative remedy of appeal available under Section 31 of the A.P.Value Added Tax Act, 2005.
Accordingly, granting leave and liberty, the Writ Petition is dismissed. No costs.
Consequently, Miscellaneous Petitions, if any, pending in this Writ Petition shall stand closed.
______________ G.ROHINI, J
T.SUNIL CHOWDARY, J
Date: 02.01.2014 Ivd
2 issues framed by the court
Whether a writ of certiorari is maintainable when an alternative remedy of appeal exists?
Whether the petitioner is entitled to challenge the assessment order via writ jurisdiction?
1 provisions across 1 enactments
M/s. Ashomech
Deputy Commercial Tax Officer, Daba Gardens Circle, Visakhapatnam
G. ROHINI
T. SUNIL CHOWDARY
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
