2018 (3) TMI 1413

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....ORDER The present writ petition has been filed by the Petitioner being aggrieved by the order of the Additional Commissioner, Commercial Tax, Bilaspur, dated 15.7.2015 (Annexure P-1). 2. Learned Counsel for the Petitioner submits that it is a case where the assessment was made for the period from 1.4.2002 to 31.3.2003 and vide order dated 19.12.2014, the Assistant Commissioner-II, Commercial Tax....

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....stage after about 5 months delay. 5. Learned Counsel for the Petitioner submits that the notice dated 6.7.2015 could not be served upon the Petitioner effectively as the petitioner-company has already been closed and is under BIFR. It is also the contention of the learned Counsel for the Petitioner that since the industry at Bilaspur is lying closed, the officials taking care of the company are p....

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....ver submits that in the event if the appeal is to be remitted back, the Petitioner should be saddled with heavy cost. 8. Considering the total facts and circumstances of the case, particularly taking into consideration the fact that the petitioner-company has gone in before BIFR and is a closed unit for a considerable period of time and also accepting the submission of learned Counsel for the Pet....