Court sets aside demand notices, directs reconsideration of compounding applications within three months. Coercive proceedings deferred.

The court set aside the demand notices issued without considering a compounding application per a previous judgment. The court directed the respondents to reconsider the compounding applications within three months, deferring coercive proceedings against the petitioner until then. The petitioner was instructed to provide relevant documents for compliance. The writ petitions were granted in favor of the petitioner.

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Issues: Challenge to demand notices issued without considering compounding application as per court's previous judgment.

Analysis:
The writ petitions were filed to challenge Ext.P2 and Ext.P3, seeking direction for the first respondent to consider the compounding application after hearing the petitioner. The petitioner argued that the demand notices were issued without following the court's previous judgment, Ext.P1, which directed consideration of the compounding application after notice and hearing. The court heard both parties and noted that actions were initiated before bringing Ext.P1 to the authority's notice. The court held that demand notices issued without reference to Ext.P1 judgment were not valid. Consequently, Ext.P2 and Ext.P3 were set aside, directing the respondents to reconsider the compounding applications within three months from the judgment's date. Coercive proceedings against the petitioner were ordered to be deferred until the compounding applications were duly considered and disposed of. The petitioner was instructed to provide a copy of the judgment and writ petitions to the first respondent for compliance. The writ petitions were granted accordingly.

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