9911796707
TMI Blog2017 (8) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondents : Mr. Harin Additional Government Pleader ( P) ORDER ( Order of the Court was delivered by Rajiv Shakdher, J. ) 1.The petitioner, via the captioned writ petition, seeks the following prayer: "issue a Writ of DECLARATION or any other appropriate Writ, order or directions under Article 226 of the Constitution of India declaring the proceedings of the Tax Appeal No.9/2016 pending ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, carried out at the time of inspection, revealed that the petitioner had stock worth only Rs. 2,28,78,100/-. Accordingly, the Department set up a case that since the petitioner was unable to account for the stock worth Rs. 9,46,58,997/-, he was liable to pay tax. 2.3.The petitioner's explanation, on the other hand, which was submitted on 01.12.2014, inter alia, was that the differential ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order, granting stay of the operation of the order dated 08.07.2015, issued by the AAC (CT), has been passed. 3.1.We are further informed by the learned counsel for the petitioner that the appeal is coming up for hearing, before the Tribunal, on 09.06.2017. 4.Learned counsel for the petitioner, says that the Revenue has preferred the appeal, with the Tribunal, under Section 49 of the Puducherry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal being preferred by the Revenue, i.e., on 02.11.2016. 5.2.The petitioner, evidently took no steps to approach the Tribunal, with the plea that has been articulated before us. 5.3.Notwithstanding the aforesaid, according to us, the Tribunal would have to deal with the preliminary issue, with regard to the maintainability of the appeal. 5.4.We are, infact, informed by the learned counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sues/ objections, which would require consideration. 7.1.The petitioner is given liberty to raise all preliminary issues/ objections before the Tribunal in a manner known to law. 7.2.The Tribunal, will pass an order, in respect of the preliminary issues/ objections, including the one indicated herein above. 8.This writ petition is closed in the aforesaid terms. Consequently, the connected misce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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