PARADISE FOOD COURT Vs. STATE OF TELANGANA

JUDGEMENT

(1.) The petitioner has come up with the above writ petition challenging an order of assessment passed under the Telangana VAT Act, 2005 in respect of the period from 01.02.2014 to 31.03.2015, followed by a notice of penalty.

(2.) We have heard Mr. S. Ravi, learned Senior Counsel appearing for the petitioner and Mr. M. Govind Reddy, learned Special Standing Counsel appearing for the respondents.

(3.) As a matter of rule, we would not entertain writ petitions under Article 226 as against the orders of assessment passed under any taxing statute, since any person affected by an order of assessment, will have an effective statutory alternative remedy of appeal. But there are two exceptions to this rule and they are - (1) cases where the assessing officer lacks jurisdiction; and (2) cases where principles of natural justice stand violated.