2025 (7) TMI 1128

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Mr. Pankaj Tiwari, Ms. Pooja Banga, learned Brief Holder for the State through V.C. JUDGMENT : (per Mr. G. Narendar C. J.) Heard the learned counsel for the petitioner and learned Brief Holder for the State. 2. The issue, in a nutshell, that arises for determination in the instant writ petition, is whether the amount levied as tax due is correct or not? 3. The case of the petitio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in 2023. 7. Be that as it may, the competent authority, having issued a notice and presuming for arguments sake that the demand under the notice was erroneous, the petitioner, as an assessee, was duty bound to affect a reply and point out the error. The failure has resulted in the present situation with the petitioner being forced to approach this Court. 8. Learned counsel for the State/resp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itioner falls squarely within the ambit of the second proviso. 11. In that view of the matter, petition is allowed in part. The petition is disposed of by granting liberty to the petitioner to prefer an application under the second proviso to Section 161 of the Act, 2017 and, if such an application is made, the same shall be considered without reference to the limitation imposed under the first....