M/S. Venkata Murugan Fried Gram Industries, v. The Commercial Tax Officer,

THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN AND THE HON'BLE SRI JUSTICE M.SATYANARAYANA MURTHY Writ Petition No.3241 of 2016 ORDER: (per Hon'ble Sri Justice Ramesh Ranganathan) The proceedings under challenge is the assessment order passed by the assessing authority on 27.11.2015 against which the petitioner has an effective and efficacious statutory remedy of appeal under the Andhra Pradesh Value Added Tax Act, 2005 (for brevity, 'the Act'). Instead of invoking the jurisdiction of the appellate authority, the petitioner has chosen to file the present Writ Petition. As the contentions raised in this Writ Petition, in challenge to the assessment order, can also be examined by the appellate authority under the Act, we see no reason to exercise discretion under Article 226 of the Constitution of India to interfere in the writ proceedings.

Leaving it open to the petitioner to avail the remedy of appeal under the Act, the Writ Petition fails and, is accordingly, dismissed. Miscellaneous petitions pending, if any, shall disposed of. There shall be no order as to costs. _____________________________ RAMESH RANGANATHAN, J ___________________________________ M. SATYANARAYANA MURTHY, J 05th February, 2016.

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