2016 (7) TMI 427

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.... Respondents: (By Sri.Veda Murthy, AGA J U D G M E N T As similar matters, being W.A.Nos.1615-1626/15 are already disposed of by us in the first sitting, upon the request of learned counsel appearing on both sides, we had called for the papers of the present matters. Further as it was requested that the present appeals also stand covered by the said decision hence, the matters are kept....

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.... are appealable before the Appellate Authority under KVAT Act and hence, after making observations, with a liberty to challenge the impugned order before the Appellate Authority, learned single Judge has dismissed the writ petition. 4. The contention raised by the learned senior counsel for the appellant is that in respect of subsequent assessment year, inspite of having been brought to the not....

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....ard to challenge to the validity of the rule. He submits that insofar as the rule is concerned, it is difficult for the appellant to be outside the scope of liability and therefore, the validity of the rule was challenge by a separate proceeding. He submitted that in the present matters, assessment orders were challenged on the premise that the rule may not operate against the appellant. Learned s....

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....015, even if the independent challenge to the validity of the rule is to be considered in exercise of power under Article 226 of the Constitution, considering the peculiar facts and circumstances of the present case, we have found that the discretion exercised by the learned single Judge not to entertain the petition, at this stage cannot be said to be erroneous except the observations made by us ....