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TMI Blog2017 (3) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be illusory remedy, since when the matter is already considered by this Court and Appellate Authority which is lower forum is in normal circumstance bound by the observations made on merits by this Court - appeal disposed off. - WRIT APPEAL No. 4766 OF 2016 (T-RES) AND WRIT APPEAL Nos. 4843-53 OF 2016 (T-RES) - - - Dated:- 15-2-2017 - MR. JAYANT PATEL AND MRS. S. SUJATHA JJ. APPELLANT: (BY SRI HARISH V. S., ADV) RESPONDENTS: (BY SRI T.K. VEDAMURTHY, AGA.) JAYANT PATEL J O R D E R All these appeals are directed against the order dated 14.11.2016 passed by the learned Single Judge in the respective main writ petitions whereby, the learned Single Judge, for the reasons recorded in the order, has di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udge that in the said decision is not for a particular entry for tax rate in any particular State. Therefore, the learned Single Judge has not entertained the contentions of the assessee, but at the same time, the learned Single Judge has observed that other aspects of assessment has already been left open to be raised before the Appellate Authority under the Act, as the appellant has alternative remedy against the impugned assessment and therefore, the appellants have been left free to agitate those points before the appellate authorities. 6. In our considered view, when the appeal is not to be entertained on the ground of availability of alternative statutory remedy, this Court would refrain from making any observation on merits, fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the Apex Court in Nokia India Private Limited (supra) shall not prejudice the rights of the both the sides, in any manner, whatsoever. c. If the appeal/s are preferred by the appellant before the statutory authority against the order of assessment, it would be to the Appellate Authority to independently decide the matter on merits in accordance with law without being in any manner influenced by any observations made by the learned Single Judge in the impugned order on merits for the chargebility of VAT. d. Mr. T.K. Vedamurthy, learned Additional Government Advocate states that for a period of four weeks no coercive steps shall be taken. The statement made earlier on 14.12.2016 that, no coercive steps shall be taken s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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