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2016 (7) TMI 425

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..... T.K. VEDAMURTHY, ADDL. GOVT. ADVOCATE) O R D E R All the appeals are directed against the common order passed by the learned single Judge dated 15/4/20 15 in the respective writ petitions, whereby the learned single Judge has dismissed the petition 2. We have heard the learned counsel appearing for the appellant. 3. We may record that the learned single Judge has declined to enterain the pet .....

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..... writ petition. Learned counsel further submitted that challenging the validity of the rule, separate writ petition was filed being W.P.Nos.45259/2 014 & 45338-348/2014, but the same were also not entertained by the learned single Judge vide order dated 15/4/2015 against which a separate Writ Appeal No.1639/2015 is filed. 5. Learned senior counsel submitted that the resultant situation is that t .....

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..... ry appeal has been preferred and the appeal is pending before the appellate authority under KVAT Act. 7. As such, if the order of the learned single Judge is accepted by the appellant and appeal is preferred, then there would be hardly any valid ground to entertain the challenge to the order passed in the writ petition out of which these appeals arise. 8. Apart from the above, in view of the r .....

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..... up before this court for challenging the liability of the appellant in respect of subsequent assessment years, we dispose of the present appeals with the same observations as already made in t he Writ Appeal No.1639/2015. 10. Under the circumstances, subject to the observations made in Writ Appeal No.1639/2015, no case is made out for interference. Hence, all the appeals stand disposed of.
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