TMI Blog2018 (3) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... t under Article 226 of the Constitution of India by-passing the effective alternative remedies by way of Appeals available to the assessee under the provisions of the KVAT Act, 2003 - petition dismissed being not maintainable. - Writ Petition No. 3431 of 2018 (T-RES) - - - Dated:- 20-2-2018 - DR. VINEET KOTHARI J. ORDER Mr. Neil Hildreth, Mr. Nikhil Gupta, for Mr. Arun Sri Kumar, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted matters decided on 10/01/2018 (Kirloskar Electric Co. Ltd. and others Vs. The State of Karnataka and others ). (ii) On Fleet Management Charges: The learned counsel for the petitioner submitted that the Fleet Management charges taken from lessees are charged by the assessee Company, which leases out the Motor Vehicles to various persons are exigible to Service Tax under the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Vehicle Track Register is not the statutory requirement under the provisions of the Motor Vehicles Act, 1988 and the Rules made there under. 4. Having heard the learned counsel for the petitioner assessee, this Court is of the opinion that the writ petition against the re-assessment order under Section 39(1) of the KVAT Act, 2003 directly cannot be filed before this Court under Article ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Authority or the Appellate Authorities, they are bound to be applied by them. But if they have reasons to be assigned by them, for distinguishing the judgments, such Authorities can record appropriate reasons for the same and pass appropriate orders in accordance with law. 8. Any expression on the merits of the contentions raised before this Court in the present case would prejudice the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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