2024 (11) TMI 909

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g petitioner was unwell and under medical treatment at the time notices referred to in impugned order regarding the appeal were served upon him, it is required to interfere. Impugned order is set aside and quashed only on the ground that petitioner appears to have been prevented from prosecuting his appeal. The writ petition is disposed of. - THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s he will be able to defend the allegation regarding liability of unpaid tax and consequent penalty imposed by impugned order. 3. Mr. Das, learned advocate, Additional Standing Counsel appears on behalf of State-revenue and on query from Court submits, medical documents disclosed in the affidavit go to show that at the time the notices were received by petitioner, he was under treatment. Mr. Kedia .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... esentative of the tax payer appeared. Hence, I am constrained to dispose of the case on the materials available on the appeal record. Considering petitioner was unwell and under medical treatment at the time notices referred to in impugned order regarding the appeal were served upon him, we are inclined to interfere. Impugned order is set aside and quashed only on the ground that petitioner appear .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X