2021 (8) TMI 478

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.... For the Respondent : Mr.V.Veluchamy, Government Advocate COMMON ORDER The orders impugned dated 08.05.2014 passed by the respondent- Commercial Tax Officer are under challenge in the present writ petitions. 2.The learned counsel for the petitioner made a submission that the facts as well as the circumstances in the present writ petitions are akin to that of the facts and circumstances consider....

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....that the issues raised are similar to that of the issues already pending before this Court, then the appellate authority is empowered to invoke Section 23 of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as "the TNVAT Act") and keep the appeal pending. Contrarily, High Court need not keep the writ petition pending for an indefinite period, when the order relied on by the petiti....