TMI Blog2016 (7) TMI 1562X X X X Extracts X X X X X X X X Extracts X X X X ..... xercise of writ jurisdiction for issuance of writ of certiorary, however, if there is factual dispute then certainly the court can refuse to entertain the writ petition. There is a factual dispute involved for determination to the effect that whether the petitioner is eligible to get exemption from payment of tax and that can very well be decided by the appellate authority. It would not be just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing on behalf of the respondents has submitted that this petition is not maintainable in view of the alternative remedy of appeal available to the petitioner. 4. Learned counsel for the petitioner has contended that the authority has not considered the fact of grant of exemption to the petitioner for payment of tax by the notification issued to department, hence, the petition filed by the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Commissioner (CT) LTU anothr Vs. Amara Raja Batteries Ltd (2009) 15 STJ 601 (SC). (VIII)M.P. Audhyogik Kendra Vikas Nigam Bhopal Vs. The Chief Commissioner of Customs, Central Excise and service Tax other passed in W.P. No. 2868/2015 dated 16/09/2015. 5. It is well settled principle of law that availability of alternative remedy is not a bar in exercise of writ jurisdiction for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of tax to Mandideep unit and authority further held that Betul unit is not eligible for exemption from payment of tax. 7. In this view of the matter, in our opinion there is a factual dispute involved for determination to the effect that whether the petitioner is eligible to get exemption from payment of tax and that can very well be decided by the appellate authority. In our opinion, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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