SPA/26/2022
2022 Latest Caselaw 2529 UK

      IN THE HIGH COURT OF UTTARAKHAND
                  AT NAINITAL

        THE HON'BLE THE CHIEF JUSTICE SRI VIPIN SANGHI
                               AND
         THE HON'BLE SRI JUSTICE RAMESH CHANDRA KHULBE


                  SPECIAL APPEAL NO. 26 OF 2022

                            17th AUGUST, 2022

Between:

Amish Kumar Gupta                            ......          Appellant


and

Deputy Commissioner
(Tax Assessment) First                       ......         Respondent



Counsel for the appellant        :    Mr.  Siddhartha    Sah,     learned
                                      counsel

Counsel for the respondent       :    Mr. Mohit Maulekhi, learned Brief
                                      Holder for the State / respondent




The Court made the following:

JUDGMENT: (per Hon'ble The Chief Justice Sri Vipin Sanghi)



             The appeal, which is under defect, has been

directed to be listed, since defects have not been

removed.


2)           We    have       heard    learned    counsel       for   the

appellant.
                            2




3)         The impugned order dismisses the appellant's

writ petition, wherein the appellant had challenged

orders passed by the Assessing Authority under the

provisions of the Uttarakhand VAT Act, 2005.          The

petition has been dismissed on the ground that the writ

petitioner / appellant has statutory remedy of not only

preferring a first appeal against the impugned order

passed by the Assessing Officer, but also has a remedy

under Section 31 of the Uttarakhand VAT Act to

approach the Assessing Officer for seeking the setting

aside of the ex-parte order on the ground that the

assessee had not been served with a notice.


4)         The case of the appellant is that the appellant

had never been served with the notice which, as per the

assessment order had been issued to the appellant-

assessee. If that be the case, the appellant squarely has

a remedy under Section 31 of the Uttarakhand VAT Act.

We, therefore, do not find any merit in the present

appeal, and the learned Single Judge was justified in

dismissing the writ petition on the ground that the

appellant has a statutory remedy under the Uttarakhand

VAT Act.
                               3




5)        We, accordingly, dismiss this appeal. In case

the appellant approaches the Assessing Authority under

Section 31 of the Uttarakhand VAT Act within the next

two    weeks,   the     application   of   the    appellant   be

entertained by the Assessing Authority without raising

the issue of limitation.


          Stay Application (IA No. 01 of 2022) also

stands disposed of.



                                           ________________
                                           VIPIN SANGHI, C.J.



                                                 __________
                                                 R.C. Khulbe, J.

Dt: 17th AUGUST, 2022 Negi