TMI Blog2016 (2) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... aintain 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 cannot be questioned under Article 226 of the Constitution of India, as the petitioner has to raise all those grounds only before the appellate authority who is also a fact finding authority. Writ petitions are not maintainable solely on the ground that availability of alternative remedy. - Decided against the assessee. - W.P.(MD)Nos.22152 to 22159 of 2015 And M.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent assessment orders are passed by the competent assessing authority, considering the objections raised by the petitioner and also considering the clarification issued by the Advance Ruling Committee. 3. The contention of the petitioner as projected by the learned counsel appearing for them before this Court in these Writ petitions is to the effect that the Assessing Authority has not considered the scope of the clarification issued and also erroneously applied certain provisions under the Tamil Nadu Value Added Tax Act, 2007, while passing the orders of assessment. Therefore, it is contended that the Writ petitions are maintainable. 4. Heard the learned counsel for the petitioner, learned Additional Government Pleader appearing fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns can be usefully referred to: 1) (2010)4 SCC 772 (Rajkumar Shivhare vs. Assistant Director, Directorate of Enforcement and another). 2) (2005)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 (Rajeev kumar and another vs. Hemraj Singh Chauhan and others) 7. The very same view was 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 de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e factual finding authority as well, will have to consider and decide the appeal on merits and in accordance with law. 9. Thus, I find that these Writ petitions are not maintainable solely on the ground that availability of alternative remedy. It is made clear that this Court is not expressing any view on the merits of the contention raised by the Writ petitioner as it is for the Appellate Authority to consider and decide the same. 10. Accordingly, these Writ petitions are dismissed. However, liberty is granted to the petitioner to file an appeal before the Appellate Authority within a period of 4 weeks from the date of receipt of a copy of this order. No costs. Consequently, connected M.Ps.are closed. - - TaxTMI - TMITax - CST, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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