M/S.M.J.Tirumala Aqua And Agro Products Pvt. Limited, v. Deputy Commercial Tax Officer-Ii

THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN AND THE HON'BLE SRI JUSTICE M.SATYANARAYANA MURTHY Writ Petition No.1858 of 2016 ORDER: (per Hon'ble Sri Justice Ramesh Ranganathan) The petitioner has an effective alternative remedy of a statutory appeal under the provisions of the A.P.Value Added Tax Act, 2005 (for short "the Act"). Without exhausting the said remedy, the petitioner has invoked the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India. We see no reason, therefore, to exercise discretion to entertain the writ petition.

Leaving it open to the petitioner to avail the statutory remedy of appeal under Section 31(1) of the Act, the writ petition is dismissed. Copy of the original assessment order shall be returned to the petitioner to enable him to file appeal.

The miscellaneous petitions pending, if any, shall also stand dismissed. There shall be no order as to costs. _____________________________ RAMESH RANGANATHAN, J ___________________________________ M. SATYANARAYANA MURTHY, J Date: 25.01.2016 JSU THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN AND THE HON'BLE SRI JUSTICE M.SATYANARAYANA MURTHY

Writ Petition No.1858 of 2016 Date: 25.01.2016 JSU