2017 (7) TMI 558

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....ted against the judgement and order dated 12.04.2017, passed by the learned Single Judge in W.P.Nos.8834 to 8837 of 2017. 2.1. Learned Single Judge via the impugned judgment and order dismissed the aforementioned Writ Petitions, on the ground that an alternative remedy was available to them. Accordingly, liberty was granted to the writ petitioners to move the concerned Appellate Authority, within a period of four (4) weeks from the date of receipt of a copy of the said order. 2.2. The Court also clarified that, if, appeals were filed, the same would be decided on merits, albeit, in accordance with law, without reference to the period of limitation, in case, limitation stood expired in the mean time. 3. Ms.D.Naveena, who appears for the A....

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..... 3.5. Learned counsel says that since, the Adjudicating Authority had failed to apply the ratio of the judgement of the Tribunal in Butterfly Gandhimathi Appliances Ltd. case, the aforementioned writ petitions were filed in this Court, which were dismissed by the learned single Judge by relegating the parties to an alternative remedy. 3.6. Learned counsel says that, since, the point in issue is squarely covered against the Revenue and in favour of the Assessees, the submission of the Appellants/Assessees, before the learned Single Judge was that, the Adjudicating Authority was bound by the judgement of a higher Appellate Authority. 3.7. In this behalf, learned counsel says that the Appellants/Assessees, relied upon the judgement of the ....