Court dismisses appeals, emphasizes factual establishment, and proper procedures for tax rate disputes.

The court dismissed the intra-court appeals, directing the Appellate Authority to consider the corrigendum to Form 'WW' if supported by documents and emphasizing the need for proper establishment of facts before the authorities regarding the rate of tax applicable on UPS. The judgment stressed the importance of following legal procedures and exhausting alternative remedies before seeking relief from the court, allowing the Assessee to pursue remedies through the proper appellate channels.

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Issues:
1. Availability of alternative remedy under the Tamil Nadu Value Added Tax Act.
2. Interpretation of Section 63A regarding Form 'WW' amendment.
3. Rate of tax applicable on UPS.
4. Breach of principles of natural justice.

Analysis:
1. The appellant challenged the order dismissing writ petitions against assessment orders, citing availability of alternative remedy under the Tamil Nadu Value Added Tax Act. The learned Single Judge justified the decision, emphasizing the need for supporting documents for amending Form 'WW'. The court directed the Appellate Authority to consider the corrigendum to Form 'WW' if supported by documents, leaving all questions on merits open and allowing the appellant to file an appeal.

2. The appellant argued that assessment orders can be challenged before the Writ Court for breaches of natural justice. Section 63A allows Form 'WW' amendment by a Chartered Accountant, and rectification applications were filed. The court held that the Writ Court's discretion to entertain petitions against appealable orders is settled law, and the matter should be raised before the Appellate Authority.

3. The issue of the rate of tax applicable on UPS was raised, with the court emphasizing the need for proper establishment of facts before the authorities. The court declined to express an opinion on Section 63A interpretation and the tax rate issue, advising the Assessee to pursue remedies before the appellate authorities.

4. Regarding the breach of principles of natural justice, the court maintained that such grievances can be raised before the appellate authority, and declined to interfere with the order, leaving it open for the Assessee to appeal in accordance with the law. The court stressed the need for expeditious decision on the Rectification Application filed by the Assessee.

In conclusion, the court dismissed the intra-court appeals, allowing the Assessee to pursue remedies through the proper appellate channels. The judgment highlighted the importance of following legal procedures and exhausting alternative remedies before seeking relief from the court.

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