TMI Blog2016 (4) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... remain the property of the petitioner and is not sold/transferred - Held that: - here raised is the the factual aspect as to whether the Set Top Box was actually sold or transferred to the end subscriber can be examined by the Appellate Authority - all the issues that have been raised in this petition can be examined by the Appellate Authority. Thus, when the petitioner has a statutory alternative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the respondents that the petitioner has a statutory remedy of filing an appeal under Section 55 of the Act. It is, however, submitted by Sri Bharat Ji Agarwal, learned Senior Counsel assisted by Sri Piyush Agrawal for the petitioner that since the order is without jurisdiction, the Court should entertain this petition under Article 226 of the Constitution of India. In suppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Senior Counsel for the petitioner is that the Set Top Box installed by the petitioner is used to provide Digital Cable Television Services and that the Set Top Box continues to remain the property of the petitioner and is not sold/transferred. Learned Senior Counsel for the petitioner, therefore, contends that the Assessing Officer has committed an illegality in imposing the tax. Learned S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Appellate Authority. Thus, when the petitioner has a statutory alternative remedy of filing an appeal under Section 55 of the Act, it would not be appropriate for the Court at this stage to examine all these issues in a writ petition. This petition is, accordingly, dismissed. However, any observation made by this Court shall not be taken as an expression on the merits and it will be fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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