ORDER K. Raviraja Pandian, J. - The Writ Petition No. 5383 of 2007 has been filed for the issuance of a writ of certiorari to call for the records of the respondent in C.S.T. 641959/2003-04 and quash the order dated November 8, 2006 passed therein. The Writ Petition No. 5384 of 2007 has been filed for the issuance of a writ of certiorari to call for the records of the respondent in TNGST. No. 2023076/04-05 and quash the order dated November 8, 2006 and direct the respondent herein to follow the orders of the Appellate Assistant Commissioner (CT) (Main) Coimbatore in A.P. No. 205/05 dated October 27, 2006 and AP. CST. No. 48/2005 dated October 27, 2006 passed in the petitioner's own case for the previous assessment year in so far as the issue relating to assessment under section 12A of the Tamil Nadu General Sales Tax Act, 1959 is concerned. The case of the petitioner is as follows : The petitioner is a dealer in industrial gas and a registered dealer on the file of the respondent. Originally by accepting the returns filed by the petitioner, an assessment order has been made on February 11, 2005. Subsequently, based on the inspection by the enforcement authority, on August 2, 2005 and July 29, 2005 respectively, the respondent passed orders of revision for the assessment years Central sales tax 2003-04 and Tamil Nadu general sales tax 2003-04 respectively. That orders were carried on appeal by the petitioner - assessee before the first appellate authority in Appeal Nos. CST 48/2005 and A.P. No. 205/2005 TNGST 2003-04 respectively. In the meantime, by exercising the power under section 16 of the TNGST Act read with section 9(2) of the Central Sales Tax Act, 1956, again revised assessment orders have been passed on November 8, 2006, which are challenged before this court on the premise that a notice, calling for objections if any for the revised proposal to be filed on or before October 30, 2006 was issued to the petitioner and on that day, the petitioner appeared before the assessing officer, the respondent herein and submitted that already the appellate authority has passed orders in favour of the petitioner in the revised orders dated August 2, 2005 and July 29, 2005 and the orders have not been served on the petitioner. Hence sought for time to produce the orders so that the controversy would be resolved based on the appellate authority's order. However, the respondent declined to grant but stating that the petitioner has not filed any objection passed the impugned orders. It is contended on behalf of the petitioner that the entire controversy is now settled by the appellate authority by their orders dated October 27, 2006, which were served on the petitioner on November 14, 2006. Hence the impugned orders which revised the revision orders cannot be legally sustainable and have to be set aside. I have heard the argument of the learned counsel for the petitioner and also the learned Government Advocate who argued that writ petitions are not maintainable in view of the availability of alternative remedy. I have perused the appellate orders dated October 27, 2006. When an assessment order has been passed, which was carried on appeal, and the appellate authority has decided the matter in favour of the petitioner, it is duty of the hierarchy system of quasi-judicial authority to follow the appellate authority's order. In these cases, as already stated, on the last date for filing objection on October 30, 2006 an order has been passed in favour of the petitioner by the appellate authority, but the same was not served on him, and on that basis, a request was made to adjourn the matter to November 6, 2006. If that request has been complied with, the impugned orders would not have been passed and orders would have been passed after taking into consideration the appellate authority order. In such circumstances, I am of the view that the impugned revised assessment orders can be set aside and the petitioner can be given an opportunity to place the appellate orders dated October 27, 2006. Hence the impugned orders are set aside with a direction to the petitioner to appear before the assessing officer on March 1, 2007 and place the appellate authority order, his representation if any to revised proposal. If such objection is filed on the day fixed by this court, respondent authority is directed to consider the same and proceed further and pass orders. No costs. Consequently, connected miscellaneous petitions are closed.