M/S.Ultra Tech. Cements Ltd., v. The Assistant Commissioner(Ct),Ltu,

HON'BLE SRI JUSTICE C.V.NAGARJUNA REDDY AND HON'BLE SRI JUSTICE M.S.K.JAISWAL WRIT PETITION No.42968 of 2017 Date:18.12.2017 Between:

M/s Ultra Tech. Cements Ltd., Bhogasamudram Village, Anantapur District.

..... Petitioner And:

The Assistant Commissioner (CT) Ltd., Anantapur Division and three others.

.....Respondents Counsel for the petitioner: Mr. Bhaskar Reddy Vemireddy Counsel for the respondents: Mr. S.Suri Babu Standing Counsel for CT (AP) The Court made the following:

CVNR, J & MSKJ, J WP.No.42968 of 2017 Dated:18.12.2017 ORDER: (per Hon'ble Sri Justice C.V.Nagarjuna Reddy) This Writ Petition is filed for a Mandamus to set aside order, vide proceedings No.CCT's Ref.No.LII(2)/163/2015, dated 16.11.2017, of respondent No.2 in respect of the Assessment Year 2008-09.

Mr. Bhaskar Reddy Vemireddy, learned counsel for the petitioner, tried to impress upon us to entertain the Writ Petition bypassing the effective alternative remedy of appeal before the Value Added Tax Appellate Tribunal. We do not feel persuaded to accept his submission.

A perusal of the impugned order shows that several reasons have been assigned by respondent No.2 in support thereof. Whether these reasons are proper, legal and valid should be decided in the first instance by the appellate forum headed by an officer of the rank of a senior District Judge. Therefore, we do not find this an appropriate case to permit the petitioner to file Writ Petition bypassing the effective alternative remedy of filing appeal before the Tribunal.

Accordingly, without expressing any opinion on the legality or otherwise of the impugned order, the Writ Petition is dismissed with liberty to the petitioner to avail the remedy of appeal.

CVNR, J & MSKJ, J WP.No.42968 of 2017 Dated:18.12.2017 As a sequel, WPMP.No.53279 of 2017 shall stand dismissed as infructuous.

____________________________ JUSTICE C.V.NAGARJUNA REDDY ___________________ JUSTICE M.S.K.JAISWAL 18th December 2017 DR