2024 (9) TMI 47

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce Krishnan Ramasamy For the Petitioner : Mr.P.Rajkumar For the Respondent : Mr.C.Harsha Raj, Additional Government Pleader ORDER This writ petition has been filed challenging the impugned order dated 21.03.2023 passed by the 1st respondent. 2. Mr.C.Harsha Raj, learned Additional Government Pleader, takes notice on behalf of the respondents. By consent of the parties, the main writ ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ditional Government Pleader appearing for the respondents would submit that the notice was issued to the petitioner and thereafter, the impugned order was passed by imposing tax and penalty. Subsequent to the said order, the tax was paid by the petitioner and the appeal was filed only against the penalty imposed by the respondents. Hence, he fairly requests this Court to issue appropriate directio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....led an appeal only against the penalty imposed by the respondents, it is not proper for the 2nd respondent to reject the said appeal vide intimation dated 07.02.2024. Hence, this Court is inclined to direct the 2nd respondent to take the appeal on record. Accordingly, this Court passes the following order:- (i) The intimation dated 07.02.2024 issued by the 2nd respondent is set aside. ....