9911796707
TMI Blog2024 (10) TMI 1484X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent : Mr. T.N.C. Kaushik Additional Government Pleader JUDGMENT R. SURESH KUMAR, J. This intra Court appeal has been directed against the order passed by the writ Court dated 17.10.2022 made in W.P.No.5016 of 2020. 2. As against the assessment order dated 28.05.2019, the appellant dealer filed a writ petition instead of filing an appeal in the said W.P.No.5016 of 2020. 3. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condition only, this intra Court appeal has been directed which was presented on 22.12.2022. 5. When we questioned Mr.A.P.Srinivas, learned counsel appearing for the appellant as to the infirmity of the order passed by the writ Court which is impugned herein, the learned counsel would contend that, basically the order impugned before the writ Court was challenged on the ground of violation of pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised dealer had been heard by the Revenue ie., Assessing Authority. This also has to be ascertained. 4. Therefore, in order to ascertain both the above factors, the learned Additional Government Pleader shall produce the relevant records before this Court for perusal on 30.09.2024. Post the matter on 30.09.2024." 6. Pursuant to the said order, today when the matter is taken up for hearing, Mr.T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the merits of the case, we are not impressed with the same, the reason being that, since the learned Judge through the impugned order had permitted the writ petitioner to file the statutory appeal within four weeks time, where further direction also had been given by the writ Court to entertain such an appeal without reference to the limitation, however by ensuring the compliance of all other st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin two weeks from the date of receipt of a copy of this order, if no appeal is filed, it is open to the Revenue / Assessing Authority to proceed in accordance with law pursuant to the order impugned before the writ Court. However, there shall be no order as to costs. Consequently, connected miscellaneous petition is closed. 12. Registry is directed to return the original impugned order of the w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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