TMI Blog2018 (11) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... urisdiction - Held that:- It is not a question of the second respondent's inherently lacking the jurisdiction-the subject matter jurisdiction - The authority may have decided erroneously, if at all. Then the petitioner's remedy lies under Section 57 of the Act. Petition disposed off holding that the petitioner is free to invoke Section 57, or any other statutory provision, to seek redressal ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner's transactions attract tax under the KVAT Act. On the petitioner's complaint, the Commissioner of Commercial Taxes intervened and issued Ext.P1 direction to the departmental officials not to detain the petitioner's consignments. By then, the petitioner suffered detention on seventeen occasions. 3. On all seventeen occasions, the petitioner provided bank guarante ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... once the petitioner has submitted itself to the jurisdiction of the third respondent; after suffering an adverse order, it cannot turn around and negate the whole process; it is estopped from questioning the second respondent's jurisdiction. 7. Heard the learned Senior Counsel appearing for the petitioner and the learned Government Pleader for the respondents. 8. I reckon it is not a que ..... X X X X Extracts X X X X X X X X Extracts X X X X
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