9911796707
TMI Blog2024 (9) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... led against penalty only - HELD THAT:- In the present case, though the show cause notice was issued and impugned assessment order was passed by imposing the tax and penalty, the petitioner has paid the tax and the challenge was made only against the penalty imposed by the respondents. However, the 2nd respondent has rejected the appeal filed by the petitioner on the ground that the penalty alone c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Petitioner : Mr.P.Rajkumar For the Respondent : Mr.C.Harsha Raj, Additional Government Pleader ORDER This writ petition has been filed challenging the impugned order dated 21.03.2023 passed by the 1st respondent. 2. Mr.C.Harsha Raj, learned Additional Government Pleader, takes notice on behalf of the respondents. By consent of the parties, the main writ petition is taken up for disposal at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents would submit that the notice was issued to the petitioner and thereafter, the impugned order was passed by imposing tax and penalty. Subsequent to the said order, the tax was paid by the petitioner and the appeal was filed only against the penalty imposed by the respondents. Hence, he fairly requests this Court to issue appropriate direction to the 2nd respondent to take the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondents, it is not proper for the 2nd respondent to reject the said appeal vide intimation dated 07.02.2024. Hence, this Court is inclined to direct the 2nd respondent to take the appeal on record. Accordingly, this Court passes the following order:- (i) The intimation dated 07.02.2024 issued by the 2nd respondent is set aside. (ii) The 2nd respondent is directed to take the appeal on recor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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