2015 (12) TMI 1899

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....MD)Nos.22540 to 22547 of 2015 and M.P(MD)No.1 to 1 of 2015 - -<br>CST, VAT & Sales Tax<br>THE HON&#39;BLE MR.JUSTICE K.RAVICHANDRABAABU For the Petitioner : Mr.S.M.S.Johnny Basha(All Writ Petitions) For the Respondents : Mr.R.Karthikeyan And Addl.Govt.Pleader(All Writ Petitions) COMMON ORDER In all these writ petitions, the petitioner is aggrieved against the revision of assessment. As....

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....ted before the appellate authority by filing an appeal, since such authority is also a fact finding authority. Therefore, we must allow such fact finding authority also to go into all the facts and circumstances once again and give a finding on all aspects while deciding the appeal. 2. The learned counsel appearing for the petitioner submitted that one of the grounds raised in these writ petiti....

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....ely on the reason that the petitioner has to exhaust alternative remedy of filing an appeal as provided under the statute. It is made clear that this Court is not expressing any view on the merits of the matter as it is for the appellate authority to consider and decide the same in the appeal. It is well settled that in fiscal matters resorting to file writ petitions before the High Court without ....

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....s already taken by me in W.P(MD)No.1409 of 2015 dated 05.02.2015 to dismiss the same by following the above said decisions on the ground that the writ is not proper remedy, when the alternative remedy by way of filing an appeal is available to the petitioner therein. It is not the case of the petitioner herein that he was not put on notice or that the authority, who passed the order of assessment,....