2018 (7) TMI 1518

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....(C) No.17900 of 2018 - -<br>CST, VAT & Sales Tax<br>MR DAMA SESHADRI NAIDU, J. For The Petitioner : Sri. Tomson T. Emmanuel For The Respondent : Sri. V. K. Shamsudheen, Government Pleader JUDGMENT The petitioner, running a bar attached to a hotel, is a registered dealer under the Kerala General Sales Tax Act. 2. Despite the petitioner&#39;s filing the return for the assessment year 2013-2014....

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....in, the first respondent passed Ext.P12 reiterating the earlier findings. Aggrieved, the petitioner has filed this writ petition. He wants the Court to quash the first respondent's Ext.P12 order, issued for 2013-14. 5. The petitioner's counsel has submitted that the first respondent has ignored the binding judgment from this Court and rendered the Ext.P12 in a mechanical manner. He has also broug....

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....that it did not apply. So we cannot say that the authority ignored a precedent. The decision may still be wrong, but this is not the forum for the petitioner to agitate an issue which an appellate forum could redress. And that forum is available under Section 34 of the Act. 8. As a result, I conclude that the petitioner has an efficacious alternative remedy. So this writ petition must fail. It do....