2017 (11) TMI 1089

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....athiriya, Advocate For The Respondent : Notice Served By DS ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Mr. Chintan Dave, learned AGP has filed affidavit-inreply in Special Civil Application No. 18364 of 2017 and has adopted the averments in such affidavit for the purpose of remaining matters. 2. Heard learned counsel for the parties for final disposal of the petition. ....

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....the order of assessment in October 2008 for the period for the assessment year 1993-94. Even the order of assessment was never served to the petitioner. 3. According to the petitioner, the partner of the firm came to know about such developments only when the department published a news item in the local newspaper on 14.01.2017 that the department has raised the sales tax demand of Rs. 2,53,00,....

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....eal memo, the petitioner had stated that the application for condonation of delay was filed before the first appellate authority, the order does not indicate that any such application was filed. Primarily on the ground that to explain gross delay of more than 8 years, the appellant had not stated sufficient cause duly supported by affidavit, the Tribunal rejected the second appeal by the said orde....

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....her aware of the pending assessment proceedings nor passing of the final order of assessment, irreparable loss would be caused to the petitioner if the order of assessment is not allowed to be challenged merely on the ground of delay. Further, the petitioner's ground of the assessments being time barred would require a closer examination. On such grounds, we permit the petitioner to approach the f....