2024 (10) TMI 1761

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...., A Vinu Pradha, S Aravind Raj, R Ajith Kumar, L Sweety. For the Respondent: None. ORDER PER R. SURESH KUMAR, J. An order has been passed on 30.03.2021 by a Co-ordinate Bench in W.A. No. 1004 of 2021, wherein the following directions have been given: "16. For all the above reasons, the writ appeal is partly allowed on the following terms: i. The appellant is granted 3....

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.... disputed tax within a period of 30 days from the date of receipt of a copy of this judgment and if the same is done, they are entitled to approach the assessing officer by making a further representation by treating that portion of the order of assessment dated 26.02.2016 to be a show cause notice and produce all documents in support of their claim and if the same is done, the Assessing Officer s....

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....vit as to on what reason the petitioner dealer had been arrested on 04.03.2021 and released on 28.03.2023. 4. Be that as it may. Whether he had been arrested or had been in Jail is not a matter to be gone into. The petitioner dealer, if at all wanted to agitate the issue by filing an appeal before the Appellate Deputy Commissioner (CT), should have complied with the condition imposed by this Co....