Andhra Pradesh High Court - Amravati
Nandi Chemicals vs The Appellate Deputy Commissioner Ct, on 23 March, 2021
THE HON'BLE SRI JUSTICE A.V.SESHA SAI
AND
THE HON'BLE MS.JUSTICE J.UMA DEVI
WRIT PETITION No.6749 of 2021
ORDER:(per Hon'ble Sri Justice A.V.Sesha Sai) Challenge in the present Writ Petition is to the order passed by the Appellate Deputy Commissioner (CT), Tirupathi- first respondent herein dismissing the appeal filed by the petitioner herein, thereby confirming the order of the assessing authority, dated 08.11.2018.
According to the learned counsel for the petitioner, though the petitioner herein urged a number of grounds in the Memorandum of Grounds of Appeal and advanced a number of contentions against the order of the primary authority, dated 08.11.2018, the appellate authority did not consider the same and dismissed the appeal without assigning any valid reasons.
On the other hand, it is contended strenuously by the learned Government Pleader that the present Writ Petition, filed under Article 226 of the Constitution of India, is not maintainable having regard to the existence of efficacious alternative remedy to the petitioner herein under Section 33 of the A.P.Value Added Tax Act, 2005 (for brevity, 'the Act').
According to Section 33 of the Act, any dealer objecting to an order passed or proceeding recorded by the authority, on appeal under section 31 of the Act, is entitled to file a Statutory Appeal before the Appellate Tribunal. In view of the availability 2 of the said alternative remedy, this Court is not inclined to entertain the present Writ Petition.
Accordingly, Writ Petition is dismissed, however, with liberty to the petitioner to avail the above said alternative remedy. There shall be no order as to costs.
As a sequel thereto, miscellaneous petitions, if any pending, shall stand closed.
___________________ A.V.SESHA SAI, J ________________ J.UMA DEVI, J 23rd March, 2021.
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