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Judgment
These appeals are by the Petitioner challenging the order passed by the learned Single Judge who declined to entertain the writ petition on the ground that the Petitioner has an alternative and efficacious remedy by way of a statutory appeal under the Karnataka Value Added Tax Act, 2003.
The grievance of the Appellant is that it is not that he is liable to pay the tax. His case is that he has paid the entire tax and without considering the objections, the assessment order came to be passed holding that the tax is not paid. Thereafter, the rectification proceeding is initiated and the Assessing Officer passed a rectified order on 12.01.2011 stating that the issue pertaining to levy of VAT on freight amount is a debatable issue and cannot be rectified u/s 69 of the Karnataka Value Added Tax Act and further, he holds that no material is produced and rejected the same in those circumstances to avail an alternative remedy, they have to deposit 50% of the tax amount. Therefore, they have approached this Court.
In the facts and the circumstances of the case, we do not think any justification in entertaining this writ appeal as the learned Single Judge was right in directing the Assessee/Appellant to prefer a statutory appeal and this is not one of those cases where grave injustice or hardship is caused to the Petitioner. Accordingly, the appeals are rejected reserving liberty to the Appellant to prefer an appeal within 15 days from today. The appellate authority shall entertain the appeal and decide the appeal without going into the question of delay. Till such time, an appeal is filed and an appropriate interim order is obtained by the Appellant, the demand shall not be enforced for 15 days.