2021 (12) TMI 1052

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....dent Advocate : Namavarapu Rajeshwar Rao ASSGI ORDER: (Per Hon'ble Sri Justice Ujjal Bhuyan) Heard Mr.Prahastha, learned counsel representing Mr.V.Harish Kumar, learned counsel for the petitioner and Mr.B.Narasimha Sarma, learned Standing Counsel for respondent Nos.2 to 4/Central Sales Tax. 2. In this writ petition, petitioner has challenged legality and validity of order-in-original date....

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....our writ jurisdiction under Article 226 of the Constitution of India when there is a statutory alternative remedy in the form of provision for appeal i.e., Section 85 of the Finance Act, 1994. That being the position, we decline to entertain the writ petition and relegate the petitioner to the forum of appeal, as provided under the statute. To enable the petitioner to file the appeal, we direct th....