2021 (2) TMI 194

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....R.Jayapratap, Government Advocate in both WPs COMMON ORDER Mr.ANR.Jayaprathap, learned Government Advocate accepts notice for the respondents and is armed with instructions to proceed with the matter. By consent, the above Writ Petitions are taken up for final disposal even at the stage of admission. 2. The challenge in these Writ Petition is to three orders of assessment, all dated 18.10.2019,....

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.... appeals were returned for the reason that they were not filed online, date of receipt of orders was not produced and pre-deposit of 10% of the disputed tax was not effected. Around then, the COVID pandemic struck and the petitioner appears to have lost sight of proceedings thereafter. In the interim, a bank account of the petitioner also appears to have been attached in July, 2020. 5. On the bas....