2021 (4) TMI 363

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..... For Respondent: Mrs.R.Hemalatha, SSC ORDER T.S. SIVAGNANAM, J We have elaborately heard Mr.S.Baskaran, learned counsel for the appellant and Mrs.R.Hemalatha, learned Senior Standing Counsel appearing for the respondent. 2. This appeal has been filed by the writ petitioner - dealer challenging the order dated 16.10.2020 passed by the learned Single Judge in W.P.No.4163 of 2019. 3. The appell .....

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..... for the respondent on the said submission. 6. As rightly noted by the learned Single Judge, the contentions advanced before us in this appeal are not pure questions of law. There are several factual allegations, which have been set out in the show cause notice as well as in the Order-in-Original. This aspect of the matter had been noted by the learned Single Judge and it was observed in paragraph .....

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