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Judgment
This petition seeks the quashing of the order dated 30 January 2016 passed under Section 25 of the U.P. Value Added Tax, 2008 (''the Act'') and Section 9(1) of the Central Sales Tax Act relating to the month of June 2015.
Though number of submissions have been raised by Sri Piyush Agrawal learned counsel for the petitioner assisted by Sri Arvind Sikaria to assail the said order, but Sri C.V. Tripathi, learned Standing Counsel appearing for the respondents has pointed out that the petitioner has a statutory right of appeal under Section 55 of the Act. In support of his contention, learned counsel has placed reliance upon the decision of the Supreme Court reported in Union of India & Anr. v. Guwahati Carbon Ltd., (2012) 11 SCC 651 and has submitted that this Court should not entertain the petition once there is a statutory right of appeal.
We find force in the submissions advanced by learned counsel for the respondents. The petitioner has a statutory right of appeal under Section 55 of the Act.
In paragraph-11 of the judgment in Guwahati Carbon Ltd. (supra) the Supreme Court observed as follows:-
"....The Act provides for a complete machinery to challenge an order of assessment, and the impugned orders of assessment can only be challenged by the mode prescribed by the Act and not by a petition under Article 226 of the Constitution. It is now well recognised that where a right or liability is created by a statute which gives a special remedy for enforcing it, the remedy provided by that statute only must be availed of...."
We, therefore, as the petitioner has a statutory right of filing an appeal under Section 55 of the Act, refuse to entertain this petition.
The petition is, accordingly, dismissed.