2025 (7) TMI 1245

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....ce C. Saravanan For the Petitioner : Mr. J. Sivaram For the Respondents : Mr. R. Suresh Kumar Additional Government Pleader ORDER This Writ Petition is disposed of at the time of admission with the consent of the learned counsel for the petitioner and learned Additional Government Pleader for the respondents. 2. The petitioner has challenged the impugned order, dated 20.02.2024 pass....

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....tructure vs. The Special Secretary in the batch of cases in the Writ Petitions in W.P.No. 34792 of 2019 and etc., batch, on 15.09.2023. There, a cautious order was passed, wherein the interest of the assessee and the revenue was balanced as follows: "68. Therefore, while quashing the impugned proceedings, there shall be a direction to the Central Authority/State Authority as the case may ....

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.... order, dated 05.12.2023 is allowed, the proceedings initiated against the petitioner by the respondent under whom the petitioner is being assessed, cannot be challenged on the ground of jurisdiction. Therefore, to balance the interest of the parties, I am inclined to set aside the impugned order, dated 20.02.2024 on terms, subject to the petitioner depositing 15% of the disputed tax, as the petit....