9911796707
TMI Blog2019 (9) TMI 1550X X X X Extracts X X X X X X X X Extracts X X X X ..... ed - HELD THAT:- No tax is quantified under the endorsement. If only an appeal is filed against the assessment order, the petitioner is required to make a pre-deposit of part of the disputed tax. Since no tax is quantified under the endorsement, the insistence of the second respondent to pay 12.5 per cent. of the disputed tax as a condition precedent for entertaining the appeal against endorsemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement, dated December 30, 2017, whereby the petitioner's request to receive H forms was rejected by the 1st respondent on the ground that H forms cannot be received after the assessment order is once passed. 2. We have heard the submissions of the learned counsel for the petitioner and learned Government Pleader for Commercial Taxes, appearing for respondent Nos. 1 to 3. We have perused the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner has made a fresh representation, on March 7, 2019, to the first respondent stating the legal position. However, the first respondent refused to accept H forms and issued endorsement, dated April 18, 2019. Against the said endorsement, an appeal is filed before the second respondent within time allowed under law. The second respondent is insisting upon payment of 12.5 per cent. of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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