- (1.) This petition is directed against the assessment dated 29 February 2016 made for the assessment year 2012-13 by the Deputy Commissioner, Commercial Tax/Commercial Tax, Noida by which tax under the U.P. Value Added Tax Act, 2008 (in short 'the Act') has been imposed upon the petitioner on the Set Top Boxes.
(2.) A preliminary objection has been raised by the learned counsel for the respondents that the petitioner has a statutory remedy of filing an appeal under Section 55 of the Act.
(3.) It is, however, submitted by Sri Bharat Ji Agarwal, learned Senior Counsel assisted by Sri Piyush Agrawal for the petitioner that since the order is without jurisdiction, the Court should entertain this petition under Article 226 of the Constitution of India. In support of his submission learned Senior Counsel has relied upon the decision of Hon'ble the Supreme Court in the case of Idea Mobile Communication Ltd. v. Commissioner of Central Excise and Customs, Cochin, (2011) 12 SCC 608 and the division bench judgment in Sun Direct TV Pvt. Ltd. through Regional Manager v. State of U.P., reported in 2013 UPTC 1387.;