The Joint Commissioner Vs S.Chidambara Karthikeyan

(i) When an alternative remedy of appeal is provided for under Section 85 of the Finance Act, the learned Single Judge, without considering the same, had allowed the writ petition by setting aside the impugned order therein ;

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(ii) The writ petition filed against the order of the appellant without exhausting the appeal remedy is per se illegal;

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(iii) The writ Court has allowed the writ petition on the ground that

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no stay was granted by the tribunal and hence, there is no justification in the order passed by the writ Court; and

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(iv) Mere filing of an appeal against the original order cannot be said to be a ground until the original order is recalled or modified or varied in appeal;

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Heard the learned counsel for the writ petitioner/respondent. He

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would submit that they have preferred an appeal against the original assessment order dated 25.10.2018 and hence, a direction may be issued to dispose the appeal.

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2/5

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https://www.mhc.tn.gov.in/judis

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WA(MD). No.342 of 2025

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We have heard the rival submissions and perused the materials

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available on record.

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Without going into the merits or the contentions of the learned counsel on both sides, in order to give a quietus to the issue, the order in original dated 12.07.2021 challenged in the writ petition shall be kept in abeyance till the appeal filed by the respondent is disposed of.

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In view of the above, the writ appeal is disposed of with a direction to the appellate authority to dispose of the appeal in Appeal No.ST/40415/2020 within a period of eight weeks from the date of receipt of a copy of this judgment. No costs. Consequently connected Miscellaneous Petition is closed.

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[J.N.B.,J] [S.S.Y.,J]

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12.03.2025

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NCC : Yes/No Index : Yes/No

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RR

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3/5

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https://www.mhc.tn.gov.in/judis