REGENT COMPUTRONICS PVT. LTD.

Dishnet Wireless Limited Appellant

V/S

COMMERCIAL TAX OFFICER Respondents

Referred Judgements :-

G VEERAPPA PILLAI PROPRIETOR SATHI VILASBUS SERVICE PORAYAR TANJORE DISTRICT MADRAS VS. RAMAN AND RAMAN LTD [REFERRED TO]
UNION OF INDIA VS. T R VARNA [REFERRED TO]
C A ABRAHAM VS. INCOME TAX OFFICER KOTTAYAM [REFERRED TO]
MUNSHI RAM VS. MUNICIPAL COMMITTEE GHHEHARTA [REFERRED TO]
TITAGHUR PAPER MILLS COMPANY LIMITED VS. STATE OF ORISSA [REFERRED TO]
TITAGHUR PAPER MILLS COMPANY LIMITED VS. STATE OF ORISSA [REFERRED TO]
ASSISTANT COLLECTOR OF CENTRAL EXCISE CHANDAN NAGAR WEST BENGAL VS. DUNLOP INDIA LIMITED [REFERRED TO]
H B GANDHI EXCISE AND TAXATION OFFICER CUM ASSESSING AUTHORITY KARNAL VS. GOPINATH AND SONS [REFERRED TO]
SHEELA DEVI VS. JASPAL SINGH [REFERRED TO]
KARNATAKA CHEMICAL INDUSTRIES VS. UNION OF INDIA [REFERRED TO]
A VENKATASUBBIAH NAIDU VS. S CHALLAPPAN [REFERRED TO]
PUNJAB NATIONAL BANK VS. O C KRISHNAN [REFERRED TO]
HIMMAT SINGH VS. STATE OF HARYANA [REFERRED TO]
FOOD CORPORATION OF INDIA VS. HARMESH CHAND [REFERRED TO]
DIVINE RETREAT CENTRE VS. STATE OF KERALA [REFERRED TO]
RAJ KUMAR SHIVHARE VS. ASSISTANT DIRECTOR ENFORCEMENT [REFERRED TO]
KANAIYALAL LALCHAND SACHDEV VS. STATE OF MAHARASHTRA [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. CHHABIL DASS AGARWAL [REFERRED TO]
UNION OF INDIAN VS. GUWAHATI CARBON LIMITED [REFERRED TO]
UNION OF INDIAN VS. GUWAHATI CARBON LIMITED [REFERRED TO]

JUDGEMENT

(1.) THESE writ appeals are preferred by the writ petitioners in W.P.Nos.30351 and 30352 of 2013, which were dismissed by the learned single Judge by common order dated 28.11.2013 on the ground of availability of alternate remedy of filing appeal before the Appellate Authority against the assessment orders passed under Section 51 of the Tamil Nadu Value Added Tax Act, 2006.

(2.) THE brief facts necessary for disposal of these writ appeals are as follows:

(3.) THE learned Advocate General, who appeared for the respondents opposing the prayer in the writ petition, submitted before the learned single Judge that the very same issue is now pending before the Appellate Deputy Commissioner at the instance of M/s.Aircel Cellular Limited on similar grounds and therefore the orders challenged before the learned single Judge are appealable orders before the very same Appellate Authority and contended that the Appellate Deputy Commissioner will definitely appreciate the contentions of the writ petitioners, if appeals are filed.

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DISHNET WIRELESS LIMITED Vs. COMMERCIAL TAX OFFICER

Referred Judgements :-

JUDGEMENT

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