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2016 (6) TMI 1063 - SUPREME COURT OF INDIA

2016 (6) TMI 1063 - SUPREME COURT OF INDIA - TMI - Maintainability of writ petition before the high court - HC dismissed the petition for want of alternate appellate remedy - three question of laws involved - transfer of business - eligibility of exemption - Section 2(41) of the Tamil Nadu Value Added Tax Act, 2006? - Held that:- In our considered opinion the questions that have been raised by the appellant being absolutely pure questions of law, the High Court should have decided these matters. .....

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11, 31, 69, 159, 212/2014, W.P.(C) No. 521, 524, 525, 511, 732/2015, W.P.(C) No. 66, 91/2016, SLP(C) No. 7052, 7054, 7015, 7066/2014, SLP(C) No. 37754, 37727, 31804/2013 - Dated:- 22-4-2016 - MR. DIPAK MISRA AND MR. SHIVA KIRTI SINGH, JJ. SLP(C) No. 31804/2013, SLP(C) No. 4609-4611/2016, S.L.P.(C)...CC No. 5014/2016 For The Petitioner : Mr. F.S. Nariman, Sr. Adv., Mr. Sunil K. Jain, Adv., Mr. Pawanshree Agrawal, Adv., Mr. Akarsh Garg, Adv., Mr. S. Ganesh, Sr. Adv., Mr. Dhruv Agrawal, Sr. Adv., M .....

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Mr. Ashmeet Singh, Adv., Mr. Utkarsh Srivastava, Adv., Mr. Aniruddha P. Mayee, Adv., Mr. A. Selvin Raja, Adv., Ms. Charudatta Mahindrakar, Adv., Mr. Kuldip Singh,Adv. ORDER S.L.P.(C) No.37727 of 2013 & S.L.P. (C) No.37754 of 2013 Heard Mr. F.S. Nariman, learned senior counsel along with Mr. Subhash Sharma, learned counsel appearing for the appellant and Mr. Subramonium Prasad, learned senior counsel for the respondents. Leave granted. These appeals by way of special leave are directed again .....

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dy being available the writ petition could not be entertained. However, the issues that have been raised here being different we take note of the same. It is submitted by learned senior counsel appearing for the appellant that the High Court has declined to interfere and decided the matter without going into the merits of the case simply on the ground that alternative remedy is available and no questions of law are involved without appreciating the fact that in actuality there are more than thre .....

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