Rosario Felicio Marcos Fernandes v. Assessing Authority, Commercial Tax Office And ANR

WP 306 of 2022 Maria S.

IN THE HIGH COURT OF BOMBAY AT GOA

WRIT PETITION NO.306 OF 2022 ROSARIO FELICIO MARCOS FERNANDES ... PETITIONER

Versus

ASSESSING AUTHORITY, COMMERCIAL TAX OFFICE AND ANR ... RESPONDENTS Mr. Ashwin D. Bhobe, Advocate for the Petitioner. Mr. Devidas J. Pangam, Advocate General with Mr. Siddhesh P. Patkar, Additional Government Advocate for Respondents. CORAM:- M. S. SONAK & BHARAT P. DESHPANDE, JJ.

DATED :- 3rd October, 2022 P.C.

As against the order dated 25.03.2022 which is impugned in this petition, the petitioner has alternate and efficacious remedy available under Section 35 of the Goa Value Added Tax Act, 2005.

2. Accordingly, we decline to entertain this petition. However, if the petitioner wishes to avail of the alternate remedy, he shall have liberty to do so in accord with law.

3. The petition is disposed of with liberty as above. 3rd October, 2022

WP 306 of 2022

4. There shall be no order for costs.

BHARAT P. DESHPANDE, J.

M. S. SONAK, J.

Date: 2022.10.03 19:07:17 +05'30'

MARIA SUZANA REBELLO 3rd October, 2022