2024 (12) TMI 591

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....kash i/b. PDS Legal. For the Respondent-State : Ms. S. D. Vyas, Addl. G. P. a/w Mr. G. R. Raghuwanshi, AGP. PC.:- 1. Heard learned counsel for the parties. 2. This petition challenges two orders dated 3 July 2024 by the Assistant Commissioner of State Tax. Against both these orders, the Petitioner has the remedy of an appeal. 3. In paragraph 25 of the petition, the Petitioner has admitted ....

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....reason why the Petitioner should not be relegated to the alternate statutory remedy provided by the law. 6. We have considered the rival contentions after perusing the record. 7. In the facts of the present case, we see no substantial ground to deviate from the practice of exhaustion of alternate remedies. Simply alleging a violation of natural justice or claiming that judgments of the Supreme C....

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....d the decisions on the principle of exhaustion of alternate remedies. Following our reasoning in the judgment, we decline to entertain this petition but grant the Petitioner liberty to appeal the impugned orders before the Appellate Authority. 10. For all the above reasons, we decline to entertain this petition but grant the Petitioner liberty to challenge the impugned orders by instituting appea....