Petitioner sought writ relief against penalty order. Court noted pending appeal before Appellate Deputy Commissioner against related assessment order. Held remedy available via appeal, no purpose in exercising writ jurisdiction. Petition dismissed.
Writ petition dismissed; no order as to costs.
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HON’BLE SRI JUSTICE RAMESH RANGANATHAN
AND
HON’BLE SMT JUSTICE KONGARA VIJAYA LAKSHMI
Writ Petition No.32680 of 2018
ORDER: {Per Hon’ble Sri Justice Ramesh Ranganathan}
Ms. Shaik Vaheeda Sushma, learned counsel for the petitioner, would submit that, against the assessment order dated 18.06.2018 consequent to which the impugned order of penalty was passed, the petitioner has preferred an appeal to the Appellate Deputy Commissioner on 19.07.2018 and the said appeal is still pending.
As the appeal preferred against the assessment order is pending before the Appellate Deputy Commissioner, it is also open to the petitioner to question the order of penalty, by way of an appeal, before the Appellate Deputy Commissioner.
Leaving it open to the petitioner to avail the remedy of filing an appeal before the Appellate Deputy Commissioner, against the impugned order of penalty, we see no reason to exercise discretion under Article 226 of the Constitution of India to interfere.
The Writ Petition fails and is, accordingly, dismissed. Miscellaneous petitions pending, if any, shall stand closed. There shall be no order as to costs.
__________________________ (RAMESH RANGANATHAN, J)
____________________________ (KONGARA VIJAYA LAKSHMI, J)
14th September, 2018 Note: Issue C.C tomorrow. JSU
HON’BLE SRI JUSTICE RAMESH RANGANATHAN AND
HON’BLE SMT JUSTICE KONGARA VIJAYA LAKSHMI
Writ Petition No.32680 of 2018
Date: 14.09.2018
JSU
1 issue framed by the court
Whether the Writ Court should exercise discretion under Article 226 of the Constitution of India to interfere when an appeal against assessment order is pending before Appellate Deputy Commissioner.
1 provisions across 1 enactments
petitioner
respondent
RAMESH RANGANATHAN
KONGARA VIJAYA LAKSHMI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
