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TMI Blog2020 (3) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... e alleged breach of principles of natural justice. In the present case the appellant could avail the effective alternative remedy - the Writ Appeal is disposed of by relegating the matter back to the first appellate authority viz., the The Appellate Deputy Commissioner (CT), Chennai (East), Chennai. - Writ Appeal No.196 of 2020 - - - Dated:- 10-2-2020 - THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE R.SURESH KUMAR For Appellant: Mr.V.Srikanth For Respondent: Mr.Mohammed Shaffiq, Special Government Pleader (T) JUDGMENT DR. VINEET KOTHARI, J. This writ appeal is directed against the order passed by the learned Single Judge dated 28.06.2019 in W.P.No.17804 of 2019, by which the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the conditions by themselves unless there are other attendant circumstances cannot become a ground for bypassing the alternate remedy. c) With regard to the ground that a case law was pressed into service before the first Appellate Authority i.e, first respondent and the same has not been considered, the same at best qualifies as a ground to be agitated in a regular statutory appeal. The reason is, this requires examination of records and it has to be seen whether the case law was actually pressed into service and whether it forms part of the records of the first Appellate Authority. It is ideal to leave these aspects to TNSTAT to examine the same in the absence of any other attendant circumstances. d)..... e)..... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt could avail the effective alternative remedy. The Writ Appeal is disposed of by relegating the matter back to the first appellate authority viz., the The Appellate Deputy Commissioner (CT), Chennai (East), Chennai. If such appeal is preferred within four weeks from today, the first appellate authority shall not raise any objections on the ground of limitation subject to fulfilment of all other usual conditions for entertaining the appeal and shall decide the same in accordance with law. The original assessment order filed by the Assessee along with the typed set of papers shall be returned back to the learned counsel for the appellant / Assessee after obtaining proper acknowledgment. 5. With the above observations, the writ appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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