TaxTMI 
TaxTMI 
2023 (9) TMI 1542
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....ice R.Mahadevan And Honourable Mr.Justice Mohammed Shaffiq For the Appellant : Mr.M.P.Senthilkumar For the Respondents : Mrs.S.Premalatha Standing Counsel JUDGMENT [Judgment of the court was delivered by R.MAHADEVAN, J.] Challenging the order dated 09.06.2023 passed by the learned Judge in W.P.No.16689 of 2023, the writ petitioner / assessee has filed this writ appeal. 2. According to the app....
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....lgi Rubber Company Limited as per fresh certificate of Incorporation, dated 07.04.2011 issued by the Registrar of Companies, Ministry of Corporate Affairs; some of the customers wrongly credited TDS of Elgi Rubber Company Limited in the old PAN of the appellant company from the year 2011 onwards, even though they were informed about the amalgamation, change of PAN and also change of name of the co....
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....ondent and the same is pending. In the mean while, they moved a stay petition before the first respondent on 01.02.2023, which was rejected, vide order dated 21.02.2023 by observing that the appellant's request for stay would be considered upon payment of 20% of demand within seven days from the date of receipt of the same. Aggrieved by the same, the appellant filed WP.No.16689 of 2023 to set ....
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....and raised, which shall be paid by the appellant in two equal instalments. 4. The learned Standing Counsel taking notice for the respondents, has no serious objection for the same. 5. As agreed by the learned counsel appearing for both sides, and also having regard to the fact that the challenge before the writ court was only to rejection of stay order in respect of collection of demand raised a....