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2018 (3) TMI 1105

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..... nce whether the subject Assessment Order and Demand Notice could be assailed on such grounds in the writ petition - the writ petitions are restored for consideration by the learned Single Judge in accordance with law. - Writ Appeal Nos. 6254 – 6255 of 2017 (T-ET) - - - Dated:- 13-3-2018 - MR. DINESH MAHESHWARI, AND MR. B.M. SHYAM PRASAD JJ. Appellant (By Sri K.M. Shivayogiswamy, Advocate) .....

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..... m orders in such writ petitions on 7.7.2017, failed to comply with the condition of depositing tax part of the total demand as required under the said interim order within the time allowed; that the appellant could not comply with such condition within four weeks because of bona fide reasons; and that the challenge in the writ petition to the subject assessment order and the consequential demand b .....

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..... d within the time allowed in compliance with the interim order dated 7.7.2017. However, the appellant by the impugned order was enabled to file an appeal under Section 8-B of the KET Act within a period of two weeks, noting that the respondent authority shall entertain such appeal, if so filed, without raising any objections on limitation provided that the appellant in filing such appeal, compli .....

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..... ore the said writ petitions to their numbers an d place the same before the learned Single Judge for consideration. 7. Parties, through their counsel, shall stand at notice to appear before the learned Single Judge in the first place on 23.04.2018. 8. It is made clear that we have not pronounced on the merits of the issues involved in the writ petitions; and all the relevant aspects rema .....

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