2021 (1) TMI 1240

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....Mrs. J. Padmavathi Devi , Special Government Pleader, for the appellant.  A. Chandrasekaran   for the respondent. JUDGMENT This appeal has been preferred by the Revenue, aggrieved over the order of the learned single judge (Unique Traders v. Commercial Tax Officer-I [2021] 95 GSTR 271 (Mad)), by which, the order, passed by the assessing officer, dated May 7, 2010, has been ....

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....Appeal No. 649 of 2014 dated June 12, 2020 (Unique Traders v. Commercial Tax Officer-1 [2021] 90 GSTR 48 (Mad) [FB]). Thus, the appeal requires to be allowed. 3. Mr. A. Chandrasekaran, learned counsel appearing for the assessee submitted that though the law has been laid down by the Full Bench (Unique Traders v. Commercial Tax Officer-1 [2021] 90 GSTR 48 (Mad) [FB]) of this court as submitted b....

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....x Officer-1 [2021] 90 GSTR 48 (Mad) [FB]), there is no controversy over the legal issue and the learned single judge has not gone into the factual issues involved. 5. In such view of the matter, we are not inclined to go on adjudication on merits. The assessee was pursuing the remedy before this court. Therefore, it would only be appropriate to permit the assessee to file a statutory appeal, pa....