alternative remedy are available
Case Title | Pride Constructions vs Deputy Assistant Commissioner STGST & Others. |
Court | Andhra Pradesh High Court |
Honorable Judges | Justice Ahsanuddin Amanullah & Justice B.S. Bhanumathi |
Citation | 2022 (1) GSTPanacea 248 HC Andhra Pradesh W.P. No. 1797 of 2022 |
Judgement Date | 27-January-2022 |
Council for Petitioner | S. Suribabu |
Council for Respondent | Y.N.Vivekananda |
Section | Article 226 of the Constitution of India |
In Favour of | Matter Remanded |
The Andhra Pradesh High Court bench of Justice Ahsanuddin Amanullah & Justice B.S. Bhanumathi has held that assessing authority had given vivid reasons as to why the objections of the assessee were rejected and since appellate forum is provided, the petitioner has to first approach there and avail that alternative remedy before approaching this Court under writ jurisdiction since condition emurated at paragraph 11 are not satisfied.
alternative remedy are available
FACTS OF THE CASE
The petitioner submitted that the he undertook to develop 25 flats and entered into an agreement with the land owner and in consideration thereof, he receives 11 flats, whereas the land owners get 14 flats.
He further submitted that the petitioner had paid tax under C.S.T and A.P.G.S.T for all 25 flats, however, again, charged with G.S.T on the ground that he rendered service under the development agreement, but the same, if at all liable, is to be paid by the owners and not by the developer
He further submitted that the impugned order of assessment suffers from three illegalities, firstly, none of the objections raised by the builder/assessee was considered as can be seen from para No.49 of the assessment order, wherein all the objections raised by the petitioner were rejected
Secondly, the learned counsel submitted that the Assessing Officer lacks jurisdiction and thirdly, the tax was paid for 25 flats and again, he was charged with tax under the guise of tax on service for development of the very same flats
alternative remedy are available
COURT HELD
Considering the facts as recorded, held that it needs a detailed examination of the elements in the taxing proposal and all the points raised by the petitioner herein can be considered by the appellate authority.
An effective alternative remedy before the appellate authority, this Court feels that the matter does not require any interference.
This Court finds no glaring illegality in the assessment order, which requires indulgence of this Court by exercising its jurisdiction under Article 226 of the Constitution of India, at this stage.
alternative remedy are available
ANALYSIS OF THE JUDGEMENT
Conditions are enumerated at paragraph 11 with regard to the circumstances, under which a party can move before High Court, when alternative remedy is available. It reads as under:
(i) a breach of fundamental rights;
(ii) a violation of the principles of natural justice;
(iii) an excess of jurisdiction; or
(iv) a challenge to the vires of the statute or delegated legislation
As the petitioner could not satisfy any of the circumstances enumerated above and there is an effective alternative remedy before the appellate authority, this Court feels that the matter does not require any interference.
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