2026 (8) TMI 904

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....he Petitioner(s) : Mr.S.Karunakar For the Respondent(s) : Ms.P.Sudarkodinachiar Government Advocate (Taxes) ORDER The petitioner is before this Court challenging the impugned order dated 31.07.2023, whereby the proposal contained in the Show Cause Notice in DRC-01 dated 02.01.2023 has been confirmed for the tax period 2021-2022. 2. It is the case of the petitioner that the petitioner h....

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....petitioner has also made an endorsement to that effect in the Court Bundle, which is extracted hereunder:- "Petitioner hereby undertakes to pay 100% of tax, if it is not recovered so far." 5. The learned Government Advocate (Taxes) is, however, unable to confirm whether any recovery has been made. 6. As such, there is no scope for entertaining this Writ Petition based on the avermen....

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....ed 02.01.2023. 8. In the event of the petitioner complying with the above stipulations, the respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably within a period of three (3) months from the date of receipt of such reply / completion of the pre-deposit. 9. In the event of the petitioner failing to comply with any of the a....