2018 (12) TMI 846

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..... seems to be efficacious. Petition disposed off leaving it open for the petitioner to approach the appellate authority. - WP(C).No. 38491 of 2018 - - - Dated:- 29-11-2018 - Mr. Justice Dama Seshadri Naidu For the Petitioner : Sri. Sandeep Gopalakrishnan, Sri. Anand Vimal, Smt. Jinnu Sara George, Smt. Mitha sudhindran and shri. Zafar antonio JUDGMENT The petitioner is a courier s .....

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..... because of the fire in the petitioner's godown, they were burnt along with other material. Treating it as force majeure (an act of God) the petitioner expressed its inability to comply with the Ext.P4 notices. Then the respondents issued the Ext.P5 proceedings penalising the petitioner. Later, for realising those penalties, the Department invoked the revenue recovery proceedings. At that ju .....

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