2014 (7) TMI 1087

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eyan, Additional Government Pleader ORDER These writ petitions have been filed for issuance of a writ of Certiorari, to call for the records in Na.Ka./A1/624/2013, Na.Ka./A1/625/2013 respectively dated 27.09.2013 on the file of the 1st respondent and to quash the same as illegal, arbitrary and against law and direct the 1st respondent herein namely, the Appellate Deputy Commissioner (CT) (FA....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pproached the 2nd respondent number of times and furnished the required documents like profit and loss account, purchase list of exempted goods, books of accounts, and stationery details etc and filed his objection. Inspite of that, the 2nd respondent had confirmed his proposal arbitrarily vide his assessment order dated 24.07.2013 without any justification. The 2nd respondent had wrongly confirme....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he petitioner has paid the 25% of the disputed tax in time, the appeal was filed on 26.09.2013 with the delay of 2 days before the 1st respondent, since the partners of the firm was on the pilgrimage tour in the North India and they were not able to return to home town as planned. However, the 1st respondent had returned the appeal papers vide impugned proceedings dated 27.09.2013, stating that th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itions and also the submissions made by the learned counsel on either side, this Court is constrained to pass the following order: 6. The petitioner herein is directed to pay the balance arrears of tax, within a period of four weeks from the date of receipt of a copy of this order. On making such payment, the petitioner is at liberty to file the appeals before the Appellate Authority within a p....