2024 (10) TMI 1043

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..... ted. If the petitioner was confident of such defences, it is difficult to understand why the appeal was withdrawn. Suppose the petitioner, for the reasons attributable to himself, fails to avail of alternate remedies provided by the Statute. In that case, such a petitioner cannot insist on invoking this Court's writ jurisdiction. Accordingly, this petition cannot be entertained. If the petitio .....

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..... at he learned of this order only on 21 March 2024 when his bank received a notice from the State Tax Officer under Section 79 (1) for remittance of the amount demanded under the impugned order dated 25 August 2023. Surprisingly, this appeal was withdrawn on 25 August 2024 to institute this petition as per the legal advice of the advocate. 4. If the petitioner claims he did not know of the order da .....

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..... x Officer about the pendency of such proceedings. He submitted that the Petitioner cannot be made to suffer for all these reasons. 6. All these defences cannot be readily accepted. If the petitioner was confident of such defences, we fail to understand why the appeal was withdrawn. Suppose the petitioner, for the reasons attributable to himself, fails to avail of alternate remedies provided by the .....

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