2024 (10) TMI 1484

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....ellant : Mr. A.P. Srinivas For the Respondent : Mr. T.N.C. Kaushik Additional Government Pleader JUDGMENT R. SURESH KUMAR, J. This intra Court appeal has been directed against the order passed by the writ Court dated 17.10.2022 made in W.P.No.5016 of 2020. 2. As against the assessment order dated 28.05.2019, the appellant dealer filed a writ petition instead of filing an appeal in t....

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....deposit condition. 4. Aggrieved over the said condition only, this intra Court appeal has been directed which was presented on 22.12.2022. 5. When we questioned Mr.A.P.Srinivas, learned counsel appearing for the appellant as to the infirmity of the order passed by the writ Court which is impugned herein, the learned counsel would contend that, basically the order impugned before the writ Cou....

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....ore the Writ Court, it has been referred that the assessee's authorised dealer had been heard by the Revenue ie., Assessing Authority. This also has to be ascertained. 4. Therefore, in order to ascertain both the above factors, the learned Additional Government Pleader shall produce the relevant records before this Court for perusal on 30.09.2024. Post the matter on 30.09.2024." 6.....

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....nced to some extent by Mr.A.P.Srinivas, learned counsel appearing for the appellant, on the merits of the case, we are not impressed with the same, the reason being that, since the learned Judge through the impugned order had permitted the writ petitioner to file the statutory appeal within four weeks time, where further direction also had been given by the writ Court to entertain such an appeal w....