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2013 (5) TMI 595 - ALLAHABAD HIGH COURTWrit petition - Assessment order - assessment orders were ex parte order and they created a huge amount of tax liability on the Company – Issuance of recovery certificate by department – Assessee appeal challenging the said certificate. Held that:- As petitioner has already filed a representation before Respondent no. 2 against the recovery notice, a copy of which has been filed to the writ petition, Respondent no. 2 is directed to decide the representation of the petitioner on merits in accordance with law. While deciding the representation, he will also take into consideration the effect of section 18 of the Central Sales Tax Act. The petitioner is directed to appear before the authority concerned along with a copy of the said representation and a certified copy of this judgement, within three weeks. The petitioner may also file supplementary objection, if any, with regard to section 18 of the Act within the aforesaid period of three weeks. The recovery against the petitioner shall not take place for a period of three months. Accordingly writ petition is dismissed.
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