2015 (11) TMI 1867

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.... Senior Counsel for M/s. S. Raja Jeya Chandrapaul For the Respondent : Mr. R. Karthikeyan Addl. Govt. Pleader (All Writ Petitions) COMMON ORDER These writ petitions are filed challenging the assessment orders passed by the respondent. 2. Heard Mr. Ramani, learned Senior Counsel appearing for the petitioner. Though the learned Senior Counsel invited this Court's attention to various....

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....2 MlJ 246 DB (M/s. Nivaram Pharma Private Limited rep. by its Director Sardarmal M. Chordia, Madras vs. The Customs, Excise and Gold (Control) Appellate Tribunal, South Regional Bench, Madras and others. 3) (2010)8 SCC 110 (United Bank of India vs. Satyawati Tondon and others. 4) 2010(259) ELT 37 (Mad) DB (Maritime Collector vs. Madura Coats Limited) 5) (2010)4 SCC 554 (....

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....not be a ground to maintain the writ petition, since the alleged erroneous consideration or improper consideration cannot be stated as violation of principles of natural justice. On the other hand, it may be a good ground for filing an appeal. Therefore, when the present assessment order having been passed by the competent authority, after giving opportunity of hearing to the petitioner, the same ....

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....al of the said decision would also show that the assessee therein after suffering an order of assessment went on appeal before the appellate authority and further before the Tribunal and thereafter only came before this Court where the above said order came to be passed. Therefore, I am of the view that the present writ petitions are not maintainable solely on the reason that there is an effective....