2024 (12) TMI 1069

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....Mr. M. Hariharan For the Respondent : Mr. T.N.C. Kaushik Additional Government Pleader ORDER The present writ petition is filed challenging the impugned order dated 01.03.2024 passed by the respondent relating to the assessment year 2021-2022. 2. Mr.T.N.C.Kaushik, learned Additional Government Pleader takes notice on behalf of the respondent. By consent of the parties, the main Writ Petition i....

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....7.11.2023, 15.12.2023 & 22.02.2024. However, the petitioner had neither filed its reply nor paid the tax amount. Hence, the impugned order came to be passed confirming the proposals. 4. The impugned order is challenged on the premise that neither the show cause notices nor the impugned order of assessment has been served by tendering to the petitioner or by registered post, instead it was uploade....

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....nd that he may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, to which the learned Additional Government Pleader appearing for the respondent does not have any serious objection. 7. In view thereof, the impugned order dated 01.03.2024 is set aside and the petitioner shall deposit 25% of the disputed tax within a period of two (2) ....