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TMI Blog2021 (1) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... le to tax or not, as against the works contract - HELD THAT:- In matters pertaining to tax, the court will have to be very slow in exercising the power under article 226 of the Constitution of India. Perhaps, the learned single judge in TVL. UNIQUE TRADERS, VERSUS COMMERCIAL TAX OFFICER 1, VIRUTHUNAGAR. [ 2020 (6) TMI 328 - MADRAS HIGH COURT] entertained the writ petition and allowed it in view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellant. A. Chandrasekaran for the respondent. JUDGMENT This appeal has been preferred by the Revenue, aggrieved over the order of the learned single judge (Unique Traders v. Commercial Tax Officer-I [2021] 95 GSTR 271 (Mad)), by which, the order, passed by the assessing officer, dated May 7, 2010, has been set aside, by placing reliance upon the judgment of the Division Bench made i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer-1 [2021] 90 GSTR 48 (Mad) [FB]). Thus, the appeal requires to be allowed. 3. Mr. A. Chandrasekaran, learned counsel appearing for the assessee submitted that though the law has been laid down by the Full Bench (Unique Traders v. Commercial Tax Officer-1 [2021] 90 GSTR 48 (Mad) [FB]) of this court as submitted by the learned Special Government Pleader appearing for the appellant, the issue w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue and the learned single judge has not gone into the factual issues involved. 5. In such view of the matter, we are not inclined to go on adjudication on merits. The assessee was pursuing the remedy before this court. Therefore, it would only be appropriate to permit the assessee to file a statutory appeal, particularly, when there is a change of law, which has arisen subsequently resolving th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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