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        VAT and Sales Tax

        2022 (6) TMI 654 - HC - VAT and Sales Tax

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        Alternative statutory remedy bars writ jurisdiction, while time spent in court may be excluded for tribunal limitation. A writ petition was treated as unsustainable where the statute provided a specific post-appeal remedy before the Tribunal for reference of questions of ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Alternative statutory remedy bars writ jurisdiction, while time spent in court may be excluded for tribunal limitation.

                              A writ petition was treated as unsustainable where the statute provided a specific post-appeal remedy before the Tribunal for reference of questions of law to the High Court, and that statutory course had not been pursued before invoking writ jurisdiction. The article explains that bypassing an effective alternative remedy defeats maintainability under writ principles. It also notes that the time spent in the present proceedings should be excluded while computing limitation for moving the Tribunal, allowing the party to pursue the statutory remedy within the permitted period. No view was expressed on the merits of the questions proposed to be raised.




                              Issues: Whether the writ petition was maintainable in view of the statutory remedy under Section 12-D of the Act, and whether the period spent before the Court should be excluded for computing limitation for moving the Tribunal.

                              Analysis: Section 12-D provided a specific post-appeal remedy before the Tribunal for referring questions of law to the High Court, and the Court found that this remedy had not been availed before invoking writ jurisdiction. The Court held that bypassing the prescribed statutory course rendered the writ petition unsustainable on the ground of availability of an effective alternative remedy. The Court also held that the period spent in the present proceedings deserved exclusion while computing limitation for filing the application before the Tribunal, so that the petitioner could pursue the statutory remedy within the time granted. The Court made it clear that no opinion was expressed on the merits of the questions sought to be raised.

                              Conclusion: The writ petition was held not maintainable and was dismissed on the ground of availability of an effective alternative remedy, with limited protection granted on the question of limitation for approaching the Tribunal.

                              Ratio Decidendi: Where a statute provides a specific remedy for reference of questions of law after a tribunal's order, writ jurisdiction should not be invoked to bypass that remedy.


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                              ActsIncome Tax
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