2014 (2) TMI 1147

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....such transactions which are assessable under the provisions of the Cental Sales Tax Act, 1956 (in short, "the CST Act") in the State from where the movement of goods has originated. Direction has also been sought for restraining the respondents from enforcing recovery of any tax, interest or penalty in view of the impugned order. 2. The facts, in brief, necessary for adjudication of the controversy involved, as narrated in the petition may be noticed. The petitioner is a dealer registered both under the Punjab Value Added Tax Act, 2005 (in short, "the PVAT Act") and the CST Act with respondent No. 2. It has been regularly filing the prescribed returns and paying the VAT due on adjustment of TDS/ITC, respectively. It is involved in execut....

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....,811 and interest under section 32(3) of the PVAT Act of Rs. 17,75,22,608. Hence the present petition by the petitioner. 3. We have heard learned counsel for the petitioner and perused the record. 4. After going through narration of facts and the assessment order, we find that since disputed questions of fact are involved, the petitioner should avail of the alternative remedy of appeal against the order passed by the Designated Officer. This court in Larsen & Toubro Limited v. State of Haryana [2013] 57 VST 453 (P&H); [2012] (2) 166 PLR 345, considering the question of entertaining writ petition where alternate statutory remedy was available, had in paras 6 and 7 observed as under: "6. The following are the broad principles when a ....

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....It is now well recognised that where a right or liability is created by a statute which gives a special remedy for enforcing it, the remedy provided by that statute only must be availed of. This rule was stated with great clarity by Willes, J. in Wolverhampton New Water Works Co. v. Hawkesford [1859] 6 CB(NS) 336 at page 356 in the following passage: "There are three classes of cases in which a liability may be established founded upon statute. . . But there is a third class, viz., where a liability not existing at common law is created by a statute which at the same time gives a special and particular remedy for enforcing it . . . the remedy provided by the statute must be followed, and it is not competent to the party to pursue the cou....