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2025 DAILYLAW 62757 (ALL)

S.K. BRICK INDUSTRIES v. COMMERCIAL TAX TRIBUNAL MORADABAD DIVISION MORADABAD AND 2 OTHERS

WTAX/2558/2025 · 2025-05-26

Piyush Agrawal

body2025

Judgment text

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Neutral Citation No. - 2025:AHC:89761 Court No. - 10 Case :- WRIT TAX No. - 2558 of 2025 Petitioner :- S.K. Brick Industries Respondent :- Commercial Tax Tribunal Moradabad Division Moradabad And 2 Others Counsel for Petitioner :- Ram Prakash Patel Counsel for Respondent :- C.S.C. Hon'ble Piyush Agrawal,J. At the very outset, learned Standing Counsel raises a preliminary objection with regard to maintainability of the writ petition on the ground that against the impugned order, the petitioner has equally, efficacious alternative remedy of filing revision. Learned counsel for the petitioner does not dispute the said fact. In view of the above as well as the judgements of the Apex Court in United Bank of India Vs. Satyawati Tondon & Others [(2010) 8 SCC 110] (paragraph no. 43), Radha Krishan Industries Vs. State of Himachal Pradesh & Others [(2021) 6 SCC 771] (paragraph nos. 27.3 and 27.5) and Varimadugu Obi Reddy Vs. B. Sreenivasulu & Others [(2023) 2 SCC 168] (paragraph no. 36), the writ petition is dismissed on the ground of alternative remedy. The Office shall return the certified copies of the impugned orders to the learned counsel for the petitioner after obtaining the true copies of the same. Order Date :- 27.5.2025 Amit Mishra Digitally signed by :- AMIT KUMAR MISHRA High Court of Judicature at Allahabad