Single Judge was not justified in dismissing CST & VAT Writs for alternative remedy once Division Bench remits decision on merits

Sunil Kumar Agrawal Vs State of Chhattisgarh (Chhattisgarh High Court) Conclusion: Once the Division Bench had remitted the matter without entertaining the plea of alternative remedy, learned Single Judge was not justified in dismissing writ petitions on that ground again; matter remitted for decision on merits. Held: In the instant case, the decision was rendered by Chhattisgarh High Court while adjudicating a batch of writ appeals led by a case filed by M/s Sunil Kumar Agrawal. The facts of the present case follows the assessing authority’s deletion of the words “High Speed Diesel for Mi...