TMI Blog2021 (1) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... icle 226 of the Constitution of India. Perhaps, the learned single judge in TVL. UNIQUE TRADERS, VERSUS COMMERCIAL TAX OFFICER 1, VIRUTHUNAGAR. [ 2020 (6) TMI 328 - MADRAS HIGH COURT] entertained the writ petition and allowed it in view of the law governing at the relevant point of time. Be that as it may, in view of the judgment of the Full Bench of this court in Unique Traders, there is no co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. 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 judgment of the Division Bench made in Tax Case (R) No. 2322 of 2008, dated Febr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us, 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 appearing for the appellant, the issue with respect to the assessment under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 has arisen subsequently resolving the conflicting decisions rendered by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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