2016 (2) TMI 52

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....ommissioner (CT), Virudhunagar and such appeal has to be filed within 30 days from the date of receipt of a copy of the assessment order. It is also not in dispute that before passing the impugned assessment orders, the petitioner was heard and the objection given by the petitioner was considered by the assessing authority. It is true that this Court earlier set aside the order of assessment and directed the Assessing Authority to pass fresh order of assessment by taking note of the clarification order issued by the Advance Ruling Committee dated 28.07.2015, in accordance with law, in an order made in the Writ petition in W.P.(MD)No.11316 of 2015 dated 24.08.2015. Consequent upon the said order passed by this Court, the fact remains that th....

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....Authority to pass such order, this Court at this stage cannot go into the factual aspects of the matter to find out as to whether the Assessing Authority has made some error either in applying the relevant provision or not applying the clarification letter issued by the said committee in a proper perspective. 6. As the contentions raised in these Writ petitions and the grounds raised challenging the impugned assessment orders go to the merits of the matter, this Court is not inclined to go into the same and give any finding, as this Court is satisfied that the Writ petition itself is not maintainable in view of the fact that an effective alternative remedy by way of statutory appeal is available to the petitioner. It is well settled that i....

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....deration of objection was not proper or erroneous, that cannot be a ground to maintain the writ petition, since the alleged erroneous consideration or improper consideration cannot be stated as violation of principles of natural justice. On the other hand, it may be a good ground for filing an appeal. Therefore, when the present assessment order having been passed by the competent authority, after giving opportunity of hearing to the petitioner, the same cannot be questioned under Article 226 of the Constitution of India, as the petitioner has to raise all those grounds only before the appellate authority who is also a fact finding authority. 8. Needless to say that the erroneous consideration or application of certain provisions of the la....