2021 (1) TMI 20

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....Nandi, Advocate. JUDGMENT This Writ Petition is filed by a dealer to challenge an order dated 10.05.2007 passed by the competent authority under the erstwhile Tripura Sales Tax Act raising a demand of unpaid sales tax of Rs. 1,00,674.97. The petitioner was a registered dealer. The authorities issued notices and examined the petitioner's tax liability for the period during assessment year 199....

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....reply in which the stand taken is that all notices for assessments were duly served on the petitioner at the relevant time. In fact, the petitioner and/or his representatives remained present before the assessing officer and prayed for time on multiple occasions. Order of assessment was thus passed after by parte hearing. 3. The petitioner has not filed a rejoinder disputing the averments made ....

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....te the petitioner to file an Appeal, he must get reprieve from the period of limitation. Additionally, we have noticed that the petitioner is an aged person. There is no clarity about the order of assessment being served on the petitioner at the relevant time. This petition is pending before the High Court since four years in which by interim order, the petitioner is protected against recoveries. ....