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TMI Blog2021 (1) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment Pleader, for the appellant. A. Chandrasekaran for the respondent. JUDGMENT This appeal has been preferred by the Revenue, aggrieved over the order of the learned single judge (Unique Traders v. Commercial Tax Officer-I [2021] 95 GSTR 271 (Mad)), by which, the order, passed by the assessing officer, dated May 7, 2010, has been set aside, by placing reliance upon the ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Unique Traders v. Commercial Tax Officer-1 [2021] 90 GSTR 48 (Mad) [FB]). Thus, the appeal requires to be allowed. 3. Mr. A. Chandrasekaran, learned counsel appearing for the assessee submitted that though the law has been laid down by the Full Bench (Unique Traders v. Commercial Tax Officer-1 [2021] 90 GSTR 48 (Mad) [FB]) of this court as submitted by the learned Special Government Pleader appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no controversy over the legal issue and the learned single judge has not gone into the factual issues involved. 5. In such view of the matter, we are not inclined to go on adjudication on merits. The assessee was pursuing the remedy before this court. Therefore, it would only be appropriate to permit the assessee to file a statutory appeal, particularly, when there is a change of law, which h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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