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ISIS Exports Private Limited Versus The Assistant Commissioner (CT)

Writ petition delay in filing appeal pleading for extension of time limit for filing appeal - Some mishaps in the family, since two of the directors had passed away. The petitioner's business itself had come to a standstill and they stopped all activities payment fully made by petitioner to the officials of the Enforcement Wing with a view to purchase peace and not to precipitate the matter further. Held that: - writ petition disposed off. Liberty to petitioner to file appeal. If appeal m .....

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points decided in favor of petitioner. - Writ Petition Nos.23897 to 23903 of 2016, WMP.Nos.20488 to 20494 of 2016 - Dated:- 13-7-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. N. Murali For the Respondent : Mr. S. Kanmani Annamalai, AGP ORDER Mr.S.Kanmani Annamalai, learned Additional Government Pleader takes notice for the respondent. Heard both. By consent, the writ petitions are taken up for final disposal. 2. The petitioner, which is a registered dealer on the file of the responde .....

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ioner company one Ms.P.V.Priyadharshini, who was suffering from cancer, ultimately died on 7.8.2015 after prolonged hospitalization. Apart from that, another director one Mr.C.Srinivasan died on 14.10.2015, as a result of which, the entire business activities came to a standstill. 4. However, when the officials of the Enforcement Wing visited the business premises, they pointed out certain errors, which were based upon the web report alleging that the petitioner effected purchases from RC cancel .....

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these cheques were handed over to the officials of the Enforcement Wing only with a view to purchase peace and not to precipitate the matters further. 6. But, it does not mean that the petitioner is estopped from challenging the correctness of the impugned assessment orders by resorting to the remedies available under the provisions of the said Act. 7. The learned Additional Government Pleader submits that the assessments were completed in September 2015, that the time stipulated to avail the a .....

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