9911796707
TMI Blog2023 (8) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... of interest and penalty from the petitioner - no intent to evade - suppression of facts - HELD THAT:- On perusal of Bar, particularly the fact that independent orders dated 22.10.2021 have passed by the second respondent, the proceedings leading to Exts P10 to P12 show cause notices have been finalised. In the light of the orders passed by the second respondent and the petitioner having an altern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... habilitation and Resettlement Act, 2013(Act of 2013). The petitioner was paying income tax and GST in accordance with law. The petitioner is a loser in the land acquisition proceedings. Due to the acquisition proceedings, the petitioner was unable to pay the income tax and the GST liabilities. The petitioner had paid its income tax dues as evidenced by Exts P5 to P7 without any irregularity. Yet, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... less, the third respondent has not considered the matter in its proper perspective. Therefore, the entire proceedings commencing from Exts P10 to P12 and leading to Exts P22 to P24 are arbitrary and illegal. Hence, the writ petition. 3. Heard; Sri. T.R.S. Kumar, the learned counsel appearing for the petitioner, Sri. Christopher Abraham, the learned Standing Counsel appearing for the first responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime to pay the dues. But, no reply was filed or payment was made. Accordingly, the second respondent finalised Exts P10 to P12 show cause notices, as early as, on 22.10.2021. According to her, the allegation that Exts P10 to P12 have not been finalised, is incorrect. The petitioner has an alternative statutory remedy. 7. On an appreciation of the pleadings and materials on record, and the argument ..... X X X X Extracts X X X X X X X X Extracts X X X X
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