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TMI Blog2024 (9) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... oner disagrees with the impugned order, he can file the rectification petition u/s 154 of the Act and also directed the Petitioner to pay 20% of demand, if the Appeal is pending. Therefore, the right course to be adopted by the Petitioner is to file a rectification petition under Section 154 of the Act, but without doing so, the Petitioner has approached this Court. Thus, right course to be adopted by the Petitioner is to file a rectification petition under Section 154 - But without doing so, the Petitioner has approached this Court by way of this Writ Petition and therefore this Court is of the view that the Writ Petition filed by the Petitioner is devoid of merits and the same is liable to be dismissed. - Hon'ble Mr. Justice Krishna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submit that the 2nd Respondent again issued a demand notice under Section 143(3) of the Act on 07.08.2023, for which the petitioner made a representation to the 2nd Respondent in person, but without considering the same impugned order came to be passed directing the petitioner to pay the demand within 30 days and also directed the Petitioner to file an Appeal before the 1st Respondent by depositing 20% of demand. He therefore would submit that the when the Appeal was already filed and pending before the 2st Respondent, the aforesaid impugned order made by the 2nd Respondent is totally non application of mind and against the principles of natural justice and therefore seeks to set aside the same. 4. On the other hand, the learned senior stan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n very much appreciated. 7. In such view of the matter, as rightly contended by the learned Senior Standing Counsel appearing for the Respondents, the right course to be adopted by the Petitioner is to file a rectification petition under Section 154 of the Act. But without doing so, the Petitioner has approached this Court by way of this Writ Petition and therefore this Court is of the view that the Writ Petition filed by the Petitioner is devoid of merits and the same is liable to be dismissed. 8. Accordingly, this Writ Petition stands dismissed with liberty to the Petitioner to file a rectification petition before the authority concerned under Section 154 of the Act, within a period of 30 days from the date of receipt of a copy of this or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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