TMI Blog2019 (2) TMI 1161X X X X Extracts X X X X X X X X Extracts X X X X ..... justice - Held that:- It is apparent that the petitioner was duly served with the notice by Muddam on 20.11.2017. As there was no response, an endorsement dated 22.02.2018 was issued and the same was duly served on the assessee by Muddam on 23.02.2018. Despite the same, the petitioner has not responded to the proposition notice dated 10.10.2017. Hence, it cannot be held that no reasonable opportu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the recovery proceedings. 2. The petitioner is a Proprietorship concern, engaged in the manufacturing of Machinery tools and registered as a dealer under the provisions of the Act. It is the contention of the petitioner that no reasonable opportunity was provided to the petitioner, before passing the re-assessment order impugned herein. 3. As could be seen from the material available on r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng alternative statutory remedy provided under the Act cannot be countenanced. Hence, Writ Petition is liable to be dismissed with liberty to the petitioner to file statutory appeal before the appellate authority in accordance with law and is ordered accordingly. If such an appeal is filed within a period of four weeks from the date of receipt of the certified copy of the order, the same sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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