2024 (5) TMI 122

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.... P. (MD) Nos. 8948, 8949, 8951 and 8952 of 2024 - -<br>CST, VAT & Sales Tax<br>Honourable Mr. Justice C. Saravanan For the Petitioner in both W.Ps. : Mr.Ajmal Khan Senior Counsel for M/S. Ajmal Associates For the Respondents in both W.Ps. : Mr.R.Suresh Kumar Additional Government Pleader COMMON ORDER Mr.R.Suresh Kumar, learned Additional Government Pleader takes notice for the responde....

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....red adverse assessment order in the hands of the third respondent for these two assessment years as also for two other assessment years. The petitioner had succeeded in the appeal before the First Appellate Authority. 5. Aggrieved by the same, the Commercial Tax Department had filed the following four appeals before the Appellate Tribunal for the respective assessment years:- S.No. Appeal....

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....earned Senior Counsel for the petitioner and the learned Additional Government Pleader for the respondents. 9. Although there is a delay in approaching this Court, I am of the view that the substantive right of an assessee cannot be denied, particularly in a peremptory manner by passing a cryptic order. In my view, the dismissal of the application for restoring the appeal and allowing the appea....