TMI Blog2016 (7) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant as to whether any appeal under the KVAT Act is preferred after the order of the learned single Judge or not, learned counsel fairly conceded that the statutory appeal has been preferred and the appeal is pending before the appellate authority under KVAT Act. - Held that:- As such, if the order of the learned single Judge is accepted by the appellant and appeal is preferred, then there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to enterain the petition on the ground that the assessment orders are appealable before the Appellate Authority under KVAT Act and hence, after making observations, with a liberty to challenge the impugned order before the Appellate Authority, learned single Judge has dismissed the writ petition. 4. The contention raised by the learned senior counsel for the appellant is that in respect of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sultant situation is that the appellant is rendered remediless with regard to challenge to the validity of the rule. He submits that insofar as the rule is concerned, it is difficult for the appellant to be outside the scope of liability and therefore, the validity of the rule was challenge by a separate proceeding. He submitted that in the present matters, assessment orders were challenged on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Apart from the above, in view of the reasons recorded by us in W.P.No.1639/2015, even if the independent challenge to the validity of the rule is to be considered in exercise of power under Article 226 of the Constitution, considering the peculiar facts and circumstances of the present case, we have found that the discretion exercised by the learned single Judge not to entertain the petition, at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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