2015 (12) TMI 1603

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.... 2015 and M.P.(MD).No.1 of 2015 - -<br>CST, VAT & Sales Tax<br>MR.JUSTICE K.RAVICHANDRABAABU For the petitioner : Mr.A.S.Mujibur Rahman For the Respondent &nbsp;: Mr.R.Karthikeyan Additional Government Pleader ORDER This writ petition is filed challenging the order of assessment passed by the third respondent. 2. Admittedly, as against the order of assessment, an appeal is provided under ....

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....t the petitioner after the receipt of the said notice requested time till September 2015, through their letter dated 10.07.2015. 4. Admittedly, the petitioner has not filed any objection till the assessment order, impugned in this writ petition, was passed on 30.09.2015. The said fact is evident from the order of assessment itself. 5. Now, the learned Counsel appearing for the petitioner submits....

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.... show the lack of bona fide on the part of the petitioner. Therefore, the petitioner cannot seek any indulgence before this Court to entertain this writ petition as this Court finds that there is no violation of principles of natural justice. 6. This Court has taken a consistent view that in fiscal matters, an appeal provided under the statute has to be exhausted by the assessee before invoking t....

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....) 2010(259) ELT 37 (Mad) DB (Maritime Collector vs. Madura Coats Limited) 5) (2010)4 SCC 554 (Rajeev kumar and another vs. Hemraj Singh Chauhan and others). 7. The very same view was already taken by me in W.P(MD)No.1409 of 2015 dated 05.02.2015 to dismiss the same by following the above said decisions on the ground that the writ is not proper remedy, when the alternative remedy by way of filin....