IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.13769 of 2010 ============================================= M/S Asian Plywood Industries Pvt. Ltd. - Petitioner Versus The State Of Bihar & Ors - Respondents ============================================= Appearance : For the Petitioner : Mr. Suraj Samdarshi For the Respondent : Mr. Lalit Kishore, AAG-3 ============================================= CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE JYOTI SARAN ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 2. 21.9.2010. Heard the learned Advocates. The petitioner a Company has filed this petition under Article 226 of the Constitution to challenge the order dated 25th June 2010 made by the Assessing Officer under the Value Added Tax Act, 2005. Learned Advocate Mr. Suraj Samdarshi appears for the petitioner. He has candidly admitted that the petitioner has a statutory remedy of appeal before the Appellate authority. He has, however, submitted that a similar order made by the Assessing Officer was set aside by the Appellate Authority. The petitioner should not be relegated to the statutory remedy of appeal. In other words, this court is called upon to follow the order of the Appellate 2 Authority and to allow the writ petition. We are unable to accept the proposition. Let the petitioner file statutory appeal before the Appellate Authority in the subject matter of this writ petition. The writ petition is rejected on the ground of availability of the alternative remedy alone. ahk (R. M. Doshit, CJ) (Jyoti Saran, J)