TaxTMI 
TaxTMI 
2023 (5) TMI 1116
X X X X Extracts X X X X
X X X X Extracts X X X X
....Through: Mr Abhishek Maratha, Sr Standing Counsel with Mr Akshat Singh, Advocate. CORAM: RAJIV SHAKDHER, J. (Oral): 1. Issue notice. 1.1 Mr Abhishek Maratha, learned senior standing counsel, accepts notice on behalf of the respondents/revenue. 2. Given the directions that we propose to pass, Mr Maratha says that he does not wish to file a counter-affidavit in the matter and that he will argu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er dated 31.12.2016, as it stands today, is intact, although CBV has preferred an appeal qua the same. 5. We may also note that it is not disputed by Mr Abhishek Jebraj, who appears on behalf of the petitioner, that qua the impugned assessment order dated 28.03.2022, a statutory appeal has been preferred, which is pending adjudication. 5.1 We are told that this appeal was lodged in and about Feb....
X X X X Extracts X X X X
X X X X Extracts X X X X
.....03.2022. 8.2 Furthermore, Mr Jebraj says that the appeal has been pending since February 2019 and, for some reason or the other, has not been taken up for adjudication, causing detriment to the interests of the petitioner. 9. Mr Maratha says that since, concededly, CBV is an entity which has extended a sub-grant to the petitioner, in the ordinary course of things, the petitioner should have kno....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s. In our opinion, the petitioner in this case was entitled to move the court to nudge respondent no. 2 in the right direction. 13. Insofar as the first aspect is concerned, in our opinion, the petitioner is entitled to seek a direction that while disposing of the appeal, respondent no. 2 should consider the entirety of the reassessment order dated 31.12.2016 passed in the matter concerning CBV, ....