2025 (1) TMI 1510

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.... SRI. BHAT GANAPATHY NARAYAN, ADVOCATE FOR THE RESPONDENTS : SMT.SWATI L KAMAT, ADVOCATE FOR R1; SRI.K.HEMAKUMAR, AGA FOR R2 & R3 ORDER Heard the learned counsel Sri.Ganapathi Narayana Bhat for petitioner, learned counsel Smt.Swathi L. Kamat for respondent No.1 and learned Additional Government Advocate Sri.K.Hemakumar for respondent Nos.2 and 3. Perused the writ petition papers. 2. Le....

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....ation of ascertainment of tax, it is open for the petitioner to submit his submission. Learned Additional Government Advocate would further submit that if the petitioner fails to pay the ascertained tax as intimated under Annexure-D, the Authority shall have to issue show cause notice under Section 73(1) and pass orders under Section 73(9) of the Act and thereafter the Authority will proceed with ....