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TMI Blog2023 (11) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... against the petitioner as in appeal - as submitted that the petitioner has to pre deposit the amount as per the circulars/Notifications issued u/s 119 and the Show Cause Notice u/s 272A(1)(d) imposing penalty issued HELD THAT:- The petitioner has an option to file application to stay further recovery proceedings and the impugned Assessment order before the Authority. Decision of LG Electronics India Pvt Ltd Vs. The State of Tamil Nadu and others [ 2022 (5) TMI 1359 - MADRAS HIGH COURT] is invited, wherein, held that in appropriate case, the Authority is empowered to grant suitable relief as far as pre-deposit. No merits in the present writ petition. Therefore, the writ petition is dismissed with liberty to the petitioner to file appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Division Bench of this Court in K.S.Shivji and Co., Vs. The Joint Commercial Tax Officer, Esplanade Division, Madras [(1965) SCC Online Mad 87]. Para 3 of the order reads as under: 3. When a remedy is available to an assessee under the Statute, he must first resort to it and when actually he has resorted to it and the appeal is pending, this Court would be reluctant to interfere with an order of assessment but there may be cases where this rule may not outweigh other considerations which may compel interference by this Court. We are of the view that this is one such case. 6. The learned Senior Standing Counsel for the respondent submits that the petitioner has opted to file an Appeal against the Assessment order wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the decision of the Hon'ble Supreme Court in LG Electronics India Pvt Ltd Vs. The State of Tamil Nadu and others [Manu/TN/4547/2022], is invited, wherein, the Hon'ble Supreme Court held that in appropriate case, the Authority is empowered to grant suitable relief as far as pre-deposit. 11. Therefore, I do not find any merits in the present writ petition. Therefore, the writ petition is dismissed with liberty to the petitioner to file appropriate Application for stay of all recovery proceedings pursuant to the impugned Assessment order dated 16.12.2019 against which the petitioner is in Appeal before the CIT Appeals. If such application is filed, the Authority concerned shall dispose the same in the light of the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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