TaxTMI 
TaxTMI 
2024 (6) TMI 229
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....al Tax ORDER Heard Sri Venkata Prasad P, learned counsel for the petitioner and Ms. Santhi Chandra, learned Junior Standing Counsel for respondent Nos.1 to 3 & 6. 2. Sri Y.V. Anil Kumar, learned counsel has accepted notice for Respondent No. 4. 3. Sri Venkata Prasad. P, learned counsel for the petitioner submits that the controversy involved in this petition is also attracting a....
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....tion dated 03.02.2020 also expired on 07.02.2023. The impugned show cause notice and the impugned order passed under Section 73 are beyond the period of limitation which cannot be sustained being without jurisdiction. He submits that though the notification dated 31.03.2023 has been issued under Section 168A of the Act, but that would also not cover/save the present case, for limitation, as the no....
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....f M/s. Perfetti Van Melle India Private Limited vs. Union of India and others [Writ Petition No.2123 of 2024, dated 13.01.2024] , under the similar circumstances, have entertained the writ petitions and the impugned show cause notices or the orders, as the case may be in those cases, have been stayed. 4. Learned Government Pleader submits that the limitation of three (03) years is to be consider....
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....ior Standing Counsel submits that the order is appealable under the statute and for the filing the appeal, the petitioner would be required to deposit the amount of 10% of the disputed amount. She further submits that in view thereof, the petitioner may be directed to make the payment of the amount out of the disputed amount under the impugned order. 5. We are of the view....