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2025 (2) TMI 1096

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..... he respondent, within a period of four weeks from the date of receipt of a copy of this order. The impugned orders dated 24.08.2024 & 07.12.2024 are set aside - Petition disposed off.
Honourable Mr. Justice Mohammed Shaffiq For the Petitioner in both W.Ps : Mr. P.V. Sudakar For the Respondents in both W.Ps : Ms.Amrita Dinakaran Government Advocate for R1 & R2 COMMON ORDER Since the issue involved and the relief sought in all these Writ Petitions are identical in nature, the same were heard together and disposed of vide this common order. 2.The present writ petitions are filed challenging the impugned orders passed by the respondents dated 24.08.2024 and 07.12.2024 relating to the assessment year 2019-20 on the ground that it suffer .....

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..... . The learned counsel for the petitioner would place reliance upon the recent judgment of this Court in the case of Sree Manoj International Vs. Deputy State Tax Officer in W.P.No.10977 of 2024 dated 25.04.2024, to submit that this court has remanded the matter back in similar circumstances subject to payment of 10% of the disputed taxes. 6. It was further submitted that the petitioner is ready and willing to pay 10% of the disputed tax and that they may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, to which the learned Government Advocate appearing for the respondents does not have any serious objection. 7. By consent of both parties, the writ petition stands disposed of .....

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..... y recovery by way of attachment of Bank account or garnishee proceedings, the same shall be lifted/withdrawn on complying with the above condition viz., payment of 10 % of the disputed taxes. g) On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections within a period of four (4) weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. It is made clear that if the above conditions viz., 10% of disputed t .....

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