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TMI Blog2015 (8) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... the amounts confirmed against him by Ext. P6 order. At the time of filing the appeal, he will not be required to make any payment as a pre-condition for the hearing of the waiver application by the Tribunal. - petitioner is relegated to the alternate remedy available under the Finance Act, 1994, as amended, of approaching the Appellate Tribunal by way of an appeal against the order - Decided against Assessee. - W.P.(C). No. 10068 of 2015 (G) - - - Dated:- 30-3-2015 - A.K. Jayasankaran Nambiar, J. Shri Ramesh Cherian John, Advocate, for the Petitioner. Shri Thomas Mathew Nellimoottil and Ranjith J. Koshy, SC s, for the Respondent. JUDGMENT The challenge in the writ petition is against Ext. P6 order passed by the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal. I note in this connection that recently, a Division Bench of the High Court of Telengana Andhra Pradesh has taken a prima facie view that, inasmuch as the lis in question had commenced prior to the introduction of the amendment to the Finance Act, 1994, with effect from August 2014, the petitioner s right of appeal as per the erstwhile provisions of law would not be affected by the provisions introduced by the amendment of 2014. Although not expressly referred to in the interim order dated 19-2-2015 passed by the High Court of Telengana Andhra Pradesh in W.P. No. 3393/2015, the view seems to be consistent with the settled law that the institution of a suit carries with it an implication that all rights of appeal then in force ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is made clear that the appeal to be filed by the petitioner would be governed by the statutory provisions, as they stood prior to the amendment introduced with effect from 16-8-2014. Thus, without making any observations on the merits of the case, and without prejudice to all the contentions that the petitioner can take against Ext. P6 order of the respondent, I dismiss the writ petition in its challenge against Ext. P6 order. 5. I make it clear that, if the petitioner prefers a duly constituted appeal under the provisions of the Finance Act, 1994, as they stood prior to 16-8-20141, on or before 10-4-2015 then the Appellate Tribunal shall number the appeal, and consider the application filed by the petitioner for waiver of pre-deposit an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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