2021 (2) TMI 1098

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....swaran For Respondents : Mr.J.Kumaran Addl. Government Advocate (Pudhucherry) ORDER Mr.J.Kumaran, learned Additional Government Pleader accepts notice for R1 and is armed with instructions to proceed with the matter. 2.The challenge in this writ petition is to attachment notice dated 27.11.2020 issued to the Bank Manager, HDFC Bank Limited, Chennai in connection with coercive recovery of a sum....

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...., would submit that the provisions of Section 49 of the Act do not grant any time to the petitioner to make the payment of the disputed tax and as such the entire demand, as confirmed by the appellate authority becomes payable immediately upon service of the order. 5.The provisions of Section 49 read as follows: 49. Appeal to the Appellate Tribunal. - (1) Any person objecting to an order passed....

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....so that the Appellate Tribunal may, if it thinks fit, for reasons to be recorded in writing and subject to furnishing of such security as the Appellate Tribunal may deem fit, admit an appeal against the order of the Appellate Assistant Commissioner with part payment or without any payment of tax as ordered by the Appellate Assistant Commissioner required under this sub-section with a view to mitig....

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....ays from the date of such order.' 6.Thus, a party aggrieved by an order of the first appellate authority is granted a period of 60 days with an extension of another 60 days for which condonation may be sought, for filing of a second appeal before the Sales Tax Appellate Tribunal an appeal challenging the order of the first appellate authority. The appeal is to be entertained only if it is accompa....