2025 (7) TMI 459

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Gautam Venkata Narayanan For Mr. R. Sivaraman For the Respondent(s) : Mr. T.N.C. Kaushik Addl. Govt. Pleader (taxes) COMMON ORDER W.P.No.20985 of 2025 has been filed by the petitioner challenging the rejection of appeal order dated 28.03.2025, passed by the 2nd respondent. W.P.No.20991 of 2025 has been filed by the petitioner challenging the impugned assessment order dated 28.08.2024 pas....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e 1st respondent proceeded to pass an order dated 28.08.2024, confirming the proposal of the said show-cause notice, thereby resulting in a demand of Rs. 65,37,201/- along with interest and penalty. 5. He would further submit that aggrieved over the assessment order dated 28.08.2024, the petitioner filed the rectification application and the same was rejected by the 1st respondent vide order da....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Considering the submission made by the learned counsel for the petitioner and the learned Additional Government Pleader appearing for the respondents, it appears that the 1st respondent had dismissed the appeal at the threshold on the ground of limitation. According to the petitioner, the petitioner filed the rectification application on 25.11.2024 itself and the 1st respondent rejected the same ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt of 5% of the disputed tax demand as agreed by the petitioner in addition to 10% statutory pre-deposit, i.e totally 15% of the disputed tax amount in respect of the impugned assessment period, within a period of two weeks from the date of receipt of a copy of this order. (iii) Upon production of proof with regard to the payment of 15% of the disputed tax made by the petitioner, the resp....