TaxTMI 
TaxTMI 
2025 (8) TMI 641
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....enges two orders dated 25 March 2025 (Exhibits I and J) made by the Jt. Commissioner of State Tax [Appeals] dismissing the challenges to the orders made by the adjudicating authority. 3. Admittedly, both these orders are appealable. In paragraph 37 of the Petition, the Petitioners, in the context of exhaustion of alternate remedies, have pleaded as follows:- "37. The Petitioners submit that they have approached this Hon'ble Court against the arbitrary and extortionate action of the Respondents and for the reasons set out above. Accordingly, the Petitioner does not have any alternate adequate or equally efficacious remedy other than filing this Writ Petition before this Hon'ble Court." 4. Besides, Mr. Dada, the learned....
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....art from the practice of not entertaining writ petitions due to non-exhaustion of statutorily provided alternative remedies. 6. Mr. Dada submitted that this was a case where the Jt. Commissioner [Appeals]-JCA was bound by the Tribunal's decision in Ajay Trading (supra). He further pointed out that the impugned order failed to appreciate that the decision of the Tribunal in M/s JNK India Private Limited (supra) was clearly distinguishable and that this distinction was not properly appreciated. 7. Finally, Mr. Dada pointed out that the JCA's order was completely unreasoned and therefore, even if the Petitioner was relegated to the remedy of an Appeal, the Appellate Tribunal would not be able to comprehend the reasoning in the impugn....
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....ions unless the petitioners exhaust the alternative statutory remedies of appeal, etc. The grounds that are now raised in this Petition are the routine grounds raised in appeals, which the Appellate Authorities are quite competent to decide. 10. The question in such matters is not about the maintainability of the Petition as was explained by the Hon'ble Supreme Court in the case of Godrej Sara Lee Ltd vs. Excise and Taxation Officer-cum-Assessing Authority and Others (2023) SCC Online SC 95, but the question is really about entertainability. In this decision, which was relied upon by Mr. Dada, the Hon'ble Supreme Court has held that a Petitioner, who wishes to bypass the statutory alternate remedies provided, must make an exceptional cas....
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....ies, specifically empowered to decide such matters. This is certainly not an exceptional case where the practice of exhausting alternative remedies should be sidestepped or disregarded. 13. In this case, we note that from the original assessment order, it is not as if the Petitioner directly approached this Court alleging any lack of jurisdiction or failure on the part of the Assessing Authority to follow the decision in Ajay Trading (supra). The Petitioner did appeal the decision of the Adjudicating Authority, and it is only after the Appeal failed that an attempt was made to directly approach this Court, bypassing the alternative and efficacious remedy provided by law in such matters. Even the averments in the Petition are rather misle....
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....demonstrated for deviating from the normal practice of exhaustion of alternate remedies. 16. Besides, before we conclude, we note that Section 26 of the Maharashtra Value Added Tax Act, 2002, which deals with appeals, among others, before the Tribunal, vests the Tribunal with substantial powers. The issue of pre-deposit is left to the discretion of the Tribunal, and there does not appear to be any statutorily prescribed minimum. 17. Mr. Dada submitted that 70% of the duty has already been paid. If this is so, we are sure that this is a matter that would be considered by the Tribunal, should the Petitioners file an Appeal against the impugned order. The Tribunal is conferred with powers to set aside the assessment, refer the case back ....