2017 (8) TMI 86

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.... the Petitioner : Mr.P.Suresh For the Respondents : Mr. Harin Additional Government Pleader ( P) ORDER ( Order of the Court was delivered by Rajiv Shakdher, J. ) 1.The petitioner, via the captioned writ petition, seeks the following prayer: "issue a Writ of DECLARATION or any other appropriate Writ, order or directions under Article 226 of the Constitution of India declaring the pro....

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....orth Rs. 11,75,37,097/-. Physical verification, however, carried out at the time of inspection, revealed that the petitioner had stock worth only Rs. 2,28,78,100/-. Accordingly, the Department set up a case that since the petitioner was unable to account for the stock worth Rs. 9,46,58,997/-, he was liable to pay tax. 2.3.The petitioner's explanation, on the other hand, which was submitted ....

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....al, pending with the Tribunal, has been issued and an interim order, granting stay of the operation of the order dated 08.07.2015, issued by the AAC (CT), has been passed. 3.1.We are further informed by the learned counsel for the petitioner that the appeal is coming up for hearing, before the Tribunal, on 09.06.2017. 4.Learned counsel for the petitioner, says that the Revenue has preferred ....

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....ant writ petition was filed by the petitioner, after nearly one year of the appeal being preferred by the Revenue, i.e., on 02.11.2016. 5.2.The petitioner, evidently took no steps to approach the Tribunal, with the plea that has been articulated before us. 5.3.Notwithstanding the aforesaid, according to us, the Tribunal would have to deal with the preliminary issue, with regard to the mainta....