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2023 (11) TMI 41 - MADRAS HIGH COURTStay of Recovery proceedings - appropriate Application for stay - violation of principles of natural justice - dual remedy against the same Assessment order [one before this Court and another before the Appellate Commissioner] - petitioner submits that the impugned Assessment order preceded a notice which was also replied by the petitioner, however, without considering the same, impugned Assessment order has been passed against the petitioner as in appeal - as submitted that the petitioner has to pre deposit the amount as per the circulars/Notifications issued u/s 119 and the Show Cause Notice u/s 272A(1)(d) imposing penalty issued HELD THAT:- The petitioner has an option to file application to stay further recovery proceedings and the impugned Assessment order before the Authority. Decision of LG Electronics India Pvt Ltd Vs. The State of Tamil Nadu and others [2022 (5) TMI 1359 - MADRAS HIGH COURT] is invited, wherein, held that in appropriate case, the Authority is empowered to grant suitable relief as far as pre-deposit. No merits in the present writ petition. Therefore, the writ petition is dismissed with liberty to the petitioner to file appropriate Application for stay of all recovery proceedings pursuant to the impugned Assessment order against which the petitioner is in Appeal before the CIT Appeals. If such application is filed, the Authority concerned shall dispose the same in the light of the decision of the Hon'ble Supreme Court in LG Electronics India Pvt Ltd[supra].
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