2019 (12) TMI 1545

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.... For Appellant : Mr.J.Prabakar For Respondent : Ms.Dhanamadhri, Govt. Advocate JUDGMENT Dr.VINEET KOTHARI, J. The present Writ Appeal has been filed by the Appellant State Bank of India Officers Association (CC), SBOA, Chennai aggrieved by the order dated 1.8.2019 passed by the learned Single Judge dismissing the Writ Petition filed by the Assessee/Appellant with the followi....

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....bvious, it is made clear that all other conditions, formats and procedure adumbrated in TNVAT Act and TNVAT Rules for an appeal under section 51 of TNVAT Act including the predeposit condition will govern the writ petitioner, if the writ petitioner chooses to avail the statutory appeal. No costs. Consequently, connected Miscellaneous Petition is closed." 2. The learned Counsel for the Appellant....

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....y before the first Appellate Authority does not call for any interference by this court in the intra-court Appeal. The alleged grounds relating to breach of principles of natural justice by the Assessing Authority, the binding nature of the Commissioner's Circular are all possible grounds which the Appellant/ Assessee can very well raise before the Appellate Authority. The Rule regarding alter....

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....en if there is allegation of principles of natural justice, that can very well be raised before the Appellate Authority, who can also very well remand the case back to the Assessing Authority. If there are judgments to be cited on merits as well, those Judgments can be cited before the Appellate Authority, which can be considered by the Appellate Authority with regard applicability of the same to ....