2024 (7) TMI 373

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....Raja. Karthikeyan For the Respondent : Mr. R. Suresh Kumar Additional Government Pleader ORDER Heard Mr.Raja.Karthikeyan, learned counsel for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader for the respondent. 2. The petitioner has challenged the impugned order dated 29.12.2023 passed by the respondent herein for the assessment year 2017-18 confirming the demand of ....

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....ned counsel for the petitioner would submit that the petitioner be given an opportunity to represent the case, as the petitioner has the case on merits. 5. The learned Additional Government Pleader appearing for the respondent on the other hand would submit that the writ petition is liable to be dismissed on account of latches. He would rely on the decision of the Hon'ble Supreme Court in Ass....

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....arned Additional Government Pleader for the respondent, this Court is inclined to grant partial relief to the petitioner by quashing the impugned order subject to the petitioner depositing 25% of the disputed tax through Electronic Cash Register within a period of 30 days from the date of receipt of a copy of this order and the case is remitted back to the respondent to pass a fresh order on merit....