TMI Blog2017 (8) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... not maintainable, against the order of the AAC (CT) - appeal dismissed being not maintainable. - W.P.No.11874 of 2017, W.M.P.No.12797 of 2017 - - - Dated:- 1-6-2017 - Rajiv Shakdher And R. Suresh Kumar, JJ. For the Petitioner : Mr.P.Suresh For the Respondents : Mr. Harin Additional Government Pleader ( P) ORDER ( Order of the Court was delivered by Rajiv Shakdher, J. ) 1.The petitioner, via the captioned writ petition, seeks the following prayer: issue a Writ of DECLARATION or any other appropriate Writ, order or directions under Article 226 of the Constitution of India declaring the proceedings of the Tax Appeal No.9/2016 pending on the file of the Pondicherry Sales Tax Appellate Tribunal, Puducherry is non- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parently, on 07.01.2015. 2.6.The AAC (CT), vide order dated 08.07.2015, allowed the appeal of the petitioner. 2.7.Consequently, the Revenue was aggrieved and therefore, preferred an appeal with the Puducherry Value Added Tax Appellate Tribunal, Puducherry, (in short, the Tribunal). 3.We are informed by the learned counsel for the petitioner that notice in the Revenue's appeal, pending with the Tribunal, has been issued and an interim order, granting stay of the operation of the order dated 08.07.2015, issued by the AAC (CT), has been passed. 3.1.We are further informed by the learned counsel for the petitioner that the appeal is coming up for hearing, before the Tribunal, on 09.06.2017. 4.Learned counsel for the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t maintainable, to its notice. 6.In the circumstances, the instant writ petition is disposed of, with liberty to the petitioner, to approach the Tribunal, either by filing a reply or an appropriate application, bringing to its notice, the submission made before us, that the appeal filed by the Revenue is not maintainable, against the order of the AAC (CT). 6.1.It is made clear, that if such steps are taken by the petitioner, the Tribunal, will determine this aspect, as a preliminary issue, before embarking upon the merits of the matter. 7.Learned counsel for the petitioner, says that he has other preliminary issues/ objections, which would require consideration. 7.1.The petitioner is given liberty to raise all preliminary issues ..... X X X X Extracts X X X X X X X X Extracts X X X X
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