2018 (9) TMI 550

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....t/writ petitioner seeking for issuance of a Writ of Certiorari, to call for the records of the respondent herein in TIN No.33893520217/2009-10, 2010-11, 2007-08, 2008-09 and quash the order dated 04.07.2013 passed therein insofar as the demand of tax and interest is concerned. 2. The learned single Judge vide order dated 02.08.2013 passed in M.P(MD)Nos.1, 1, 1 and 1 of 2013 in W.P(MD)Nos.12889, 12890, 12891 and 12892 of 2013, granted an order of interim stay on condition that the appellant shall deposit a sum of Rs. 30,00,000/-(Rupees Thirty Lakhs Only) before the respondent, within a period of four weeks from the date of receipt of a copy of the order. 3. Aggrieved by the said order, the above writ appeals were filed. 4. It is the....

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....audited financial statements have not been properly understood by the respondent. It is the main and only grievance of the appellant that in the event of any doubt, the respondent ought to have given a personal hearing to the appellant, to clarify and explain each and every entry. According to the appellant, without doing so, the respondent had passed the impugned order merely on assumptions. As the appellant was denied an opportunity of being heard personally, the writ petitions were filed. 8. In the Writ Petitions, at the time of granting interim order, a condition was imposed on the writ petitioner/appellant to deposit a sum of Rs. 30,00,000/-(Rupees Thirty Lakhs Only) before the respondent, within a period of four weeks from the date....