9911796707
TMI Blog2024 (6) TMI 1311X X X X Extracts X X X X X X X X Extracts X X X X ..... estioned before the writ Court. However, the learned Single Judge, through the impugned order dated 04.04.2024, has not entertained the writ petition, mainly on the ground that against the order of assessment, the assessee/dealer has an appeal remedy under Section 107 of the TNGST Act, 2017 r/w Rule 108 of TNGST Rules, 2017. By giving the said reason, in a short order dated 04.04.2024, the writ petition was dismissed. 3. However, Mr.Raja Karthikeyan, learned counsel for the appellant would submit that it is not a mere case, where the assessee/dealer has got an appeal remedy as against the order of assessment, but the very order of assessment itself passed by the assessing authority is without jurisdiction. 4. In this context, the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned proceedings warrants interference." 5. By relying upon this decision, the learned counsel for the appellant would fairly submit that though this judgment has been rendered by the learned Judge, since it was not made available to the learned counsel for the appellant/writ petitioner, it has not been brought to the notice of the learned Judge. 6. The learned Standing Counsel appearing for the revenue authorities has raised a point that since the point of jurisdiction has not been raised before the writ Court, the learned Single Judge had no occasion to consider that aspect. Therefore, at this juncture, at the appellate stage, that point cannot be raised and on that ground, the order of assessment cannot be set aside. 7. We have co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Judge since has considered the matter, he was pleased to dismiss the same. 11. In the aforesaid circumstances, we are inclined to pass the following order: "The appellant/writ petitioner is at liberty to file a review application before the learned Single Judge, against the order impugned in this writ appeal dated 04.04.2024, wherein the judgment in Tvl.Vardhan Infrastructure's case and any other judgment with regard to the point of jurisdiction can be brought to the notice of the learned Single Judge, based on which arguments can be advanced for consideration of the writ Court." 12. With these observations, this writ appeal stands disposed of. However, there shall be no order as to costs. Consequently, connected miscellane ..... X X X X Extracts X X X X X X X X Extracts X X X X
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