Writ interference with tax notices declined where jurisdictional challenge failed and taxability was left to statutory adjudication.

Notices issued after enquiry under Section 29(7) of the U.P. VAT Act were not shown to be wholly without jurisdiction, so writ interference was refused. The approval for the notices referred to multiple reasons, and the circular relied on was not itself challenged. The Government of India decision treating LPG supply to certain institutions as domestic did not bind the tax authorities under the Act. Whether the supplies were taxable or for domestic use was left to adjudication by the taxing authority, especially where an effective statutory remedy was available.

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Issues: Whether the notices issued under Section 29(7) of the U.P. Value Added Tax Act, 2008 were liable to be interfered with in writ jurisdiction on the ground that they were founded on an ultra vires circular and lacked jurisdiction.

Analysis: The notices were issued after enquiry under Section 29(7) and the approval granted by the Additional Commissioner referred to multiple reasons, including a circular that was not itself challenged. The Government of India decision treating supply of LPG to certain institutions as domestic was held not to bind the tax authorities under the Act. The question whether the supplies were taxable or fell within domestic use was treated as a matter for adjudication by the taxing authority, particularly when the assessee had an effective statutory remedy.

Conclusion: The notices were not shown to be wholly without jurisdiction and no ground was made out for interference in writ jurisdiction.

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