TMI Blog2021 (8) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to exhaust the appellate remedy contemplated under the provisions of the TNVAT Act and no writ petition needs to be entertained before exhausting the appellate remedy. Even otherwise also, the petitioner is bound to prefer an appeal on merits and adjudicate the merits with reference to the documents and evidenced made available, as the appellate authority is the final fact finding authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DER The orders impugned dated 08.05.2014 passed by the respondent- Commercial Tax Officer are under challenge in the present writ petitions. 2.The learned counsel for the petitioner made a submission that the facts as well as the circumstances in the present writ petitions are akin to that of the facts and circumstances considered and decided by this Court in the case of M/s.Ajinomoto Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... already pending before this Court, then the appellate authority is empowered to invoke Section 23 of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the TNVAT Act ) and keep the appeal pending. Contrarily, High Court need not keep the writ petition pending for an indefinite period, when the order relied on by the petitioner is taken by way of appeal by the State before the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e event of filing any such appeal in a prescribed format by complying with the provisions of the TNVAT Act, the appellate authority shall entertain the same by condoning the delay, if any, adjudicate the appeal on merits and in accordance with law by affording opportunity to the writ petitioner and dispose of the same as expeditiously as possible. With the above directions, these writ petitions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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