2017 (11) TMI 1163

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.....) SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN FOR THE RESPONDENT : SR. GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ JUDGMENT Antony Dominic, J. 1. This appeal arises from the judgment of the learned single Judge in W.P.(C) No.31801 of 2014. By the said writ petition, Ext.P3 order passed by the first respondent in exercise of his powers under Section 67 of the KVAT Act was challenged by the appellant, a de....

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....the submission made by the learned Senior Counsel for the appellant, we are not in a position to accept the plea. A reading of the judgment under appeal, particularly paragraph 4 thereof, shows the contentions that were urged by the learned Senior Counsel for the appellant. These contentions, on a plain reading of it, itself would show that, are contentions on merits and not on jurisdictional issu....