2025 (5) TMI 1725

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....e Respondent : Ms.P.Selvi, Government Advocate ORDER This writ petition has been filed challenging the impugned order dated 29.04.2024 passed by the respondent. 2. Ms.P.Selvi, learned Government Advocate, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The learned counsel for the peti....

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....de by the petitioner and would submit that in this case, the impugned order came to be passed by the respondent after providing sufficient opportunities to the petitioner. Further, she would submit that if the petitioner is aggrieved over the original order, the only recourse available to them is to file an appeal against the same. 5. In reply, the learned counsel for the petitioner would submi....

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....ent and also perused the materials available on record. 8. In the case on hand, initially, the ASMT notice and the show cause notice were issued by the respondent on 11.05.2023 and 27.06.2023, for which, the detailed replies were filed by the petitioner on 10.08.2023 & 25.07.2023 respectively. Subsequently, the impugned assessment order came to be passed by the respondent on 29.04.2024 after af....

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....nsequently, the connected miscellaneous petitions are also closed. 11. While dismissing this petition, this Court grants liberty to the petitioner to file an appeal, against the assessment order dated 29.04.2024, before the concerned Appellate Authority, within a period of 30 days from the date of receipt of copy of this order, subject to the payment of 25% of the disputed tax amount to the res....