2024 (6) TMI 1311

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....stioned before the writ Court. However, the learned Single Judge, through the impugned order dated 04.04.2024, has not entertained the writ petition, mainly on the ground that against the order of assessment, the assessee/dealer has an appeal remedy under Section 107 of the TNGST Act, 2017 r/w Rule 108 of TNGST Rules, 2017. By giving the said reason, in a short order dated 04.04.2024, the writ petition was dismissed. 3. However, Mr.Raja Karthikeyan, learned counsel for the appellant would submit that it is not a mere case, where the assessee/dealer has got an appeal remedy as against the order of assessment, but the very order of assessment itself passed by the assessing authority is without jurisdiction. 4. In this context, the learned c....

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....mpugned proceedings warrants interference." 5. By relying upon this decision, the learned counsel for the appellant would fairly submit that though this judgment has been rendered by the learned Judge, since it was not made available to the learned counsel for the appellant/writ petitioner, it has not been brought to the notice of the learned Judge. 6. The learned Standing Counsel appearing for the revenue authorities has raised a point that since the point of jurisdiction has not been raised before the writ Court, the learned Single Judge had no occasion to consider that aspect. Therefore, at this juncture, at the appellate stage, that point cannot be raised and on that ground, the order of assessment cannot be set aside. 7. We have con....