2018 (12) TMI 1285

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....nt Nos. 2, 3 & 4 Mr. Ram Ochani for Respondent No. 5 P.C.: 1. This petition under Article 226 of the Constitution of India challenges an order dated 19.3.2018 passed by respondent No. 4 - Dy. Commissioner of State Tax. The impugned order dated 19.3.2018 has been passed under Section 23 of the Maharashtra Value Added Tax Act,2002 ("MVAT Act"). 2. Brief facts as stated by the petitioner are that....

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.... impugned order dated 19.3.2018. It is also submitted that an alternate remedy of an appeal under Section 26 of the MVAT Act is available to address the grievance of the petitioner. Thus, the petition should not be entertained. 4. We note that there is an efficacious alternative remedy of filing appeal under Section 26 of the MVAT Act available to the petitioner to challenge the impugned order da....