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TMI Blog2019 (1) TMI 1559X X X X Extracts X X X X X X X X Extracts X X X X ..... h Prabakar For Respondents: Mr.K.Magesh Standing Counsel ORDER Mr.K.Magesh, learned standing counsel takes notice for the respondents. By consent of the parties, the main writ petition is taken up for final disposal at the admission stage itself. 2. The petitioner is aggrieved against the order in appeal No.466 of 2018 dated 28.09.2018 passed by the second respondent herein. The petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted that even though an appellate remedy is provided as against the order passed by the second respondent, the petitioner being an individual cannot be forced to go before such authority and therefore, this Court can consider and decide this writ petition on merits. He further contended that the very issuance of the show cause notice was a defective one and consequently, any number of proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the contention of the learned counsel for the petitioner that the very initiation of the proceedings by way of issuing show cause notice is bad. However, the fact remains that the order of adjudication passed by the Adjudicating Authority in order-in-original dated 22.01.2018 has not been challenged by the petitioner. In other words, the said order is challenged by the Revenue before the second r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mself has re-quantified the tax liability as Rs. 4,77,542/- and the same is reiterated by the First Appellate Authority, the petitioner is not entitled to canvass the correctness or otherwise of the order passed by the Appellate Authority, that too, by filing the present writ petition, especially, when he has not chosen to challenge the order passed by the Adjudicating Authority. 6. Needless to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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