TMI Blog2017 (7) TMI 1057X X X X Extracts X X X X X X X X Extracts X X X X ..... peal - alternative remedy of appeal - Held that: - reliance placed in the case of M/s Sony India Pvt. Ltd. Versus The Union of India, Commissioner of Commercial Taxes, Deputy Commissioner of Commercial Taxes [2017 (2) TMI 660 - KARNATAKA HIGH COURT], where it was held that when the alternative forum is to be resorted to, all questions of law available to both the side should be kept open - The App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Court that against the order passed by this Court in the case of M/s.Lava International Ltd., vs. State of Karnataka Others in W.P.Nos.55790-801/2016 decided on 10.11.2016, Writ Appeals were filed by the assessee, as also in other similar matters were taken before the Division Bench of this Court and the Division Bench of this Court while relegating the petitioner-assessee before the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch remedy. The observation made by the learned Single Judge may not foreclose points to be considered in the appeal. 6. In our view, when the alternative forum is to be resorted to, all questions of law available to both the side should be kept open. Hence, the appellant is permitted to withdraw the appeals with a view to approach before the appellate authority. It is observed that if su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Accordingly, the writ petitions are disposed of in terms of the order passed by the Division Bench quoted above. The Appellate Forum or the Karnataka Appellate Tribunal is expected to decide the appeal expeditiously, preferably within a period of six months from today. The interim order granted by the Tribunal itself shall continue till the disposal of the appeal by the said Tribunal. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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