Bombay HC Imposes ₹1 Lakh Cost On 'Venus Entertainment' For 'Taking Chance' By Filing Writ Plea Avoiding Alternate Remedy
Live LawThe Bombay High Court recently imposed a cost of ₹1 lakh on 'Venus Worldwide Entertainment Pvt. Ltd.' for "taking a chance" by filing a writ petition challenging a review order passed under the Maharashtra Value Added Tax Act, 2002, despite having a remedy of appeal under the 2002 Act. Essentially, the petitioner had moved the HC by filing a writ plea challenging an alleged 'illegal' review order passed under the 2002 Act, despite having the remedy of filing an appeal under Section 26 of the MVAT Act 2002. Now, they moved the HC against the said review order, by misleadingly arguing that the Tribunal was not capable to deal with its objections and thus, the filing of writ plea was the only remedy available to it. Noting that in its writ plea, the petitioner failed to explain why the practice of exhausting alternate remedies should be abandoned in this case, the Court observed that the petioner was simply taking a chance by avoiding the alternate remedies provided by the statute.