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TMI Blog2017 (9) TMI 1420X X X X Extracts X X X X X X X X Extracts X X X X ..... etitions are pending before Appellate Tribunal on the appeals filed by the assessee, therefore, the matters may be allowed to be agitated before the said appellate forum - the appellant is permitted to withdraw the appeals with a view to approach before the appellate authority - petition dismissed being not maintainable. - Writ Petition Nos. 6134-6145/2016 (T-RES) - - - Dated:- 4-9-2017 - Vinee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r fairly submitted that since the issues raised in the present writ petitions are pending before the learned Karnataka Appellate Tribunal on the appeals filed by the assessee under Section 63 of the KVAT Act, 2003, therefore, the matters may be allowed to be agitated before the said appellate forum. 2. The learned counsels at the bar have brought to the notice of the Court that against the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. As per learned counsel Mobile Battery Chargers for retail sale/package was also an aspect which needs to be examined. But, by the observations of the learned Single Judge, no such adjudication will be available even if the appeal is resorted to. Hence, he submitted that if the appellate authority is to decide the matter independently, appellant would resort to such remedy. The observation mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s shall not survive for consideration and shall stand disposed of . 4. The learned counsels for both the sides, therefore, submits that the present writ petitions be also disposed of with the similar directions and the matters may be left open to be agitated before the learned Appellate Tribunal. 5. The said submissions seem to be fair and deserves to be accepted. 6. Accordingly, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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