9911796707
TMI Blog2022 (7) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner for purchase of certain capital goods for manufacturing goods and that the petitioner was not engaged in sale and purchase of ceramic tiles. It is submitted that the petitioner has explained the same, however, it has been ignored. 4. The learned counsel for the petitioner further submitted that the business of the petitioner had been closed on account of outbreak of Covid-19 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned recovery notice issued in Form-U dated 17.02.2022, is prior to filing of the appeal before the Appellate Deputy Commissioner by the petitioner against the Re-assessment Order dated 21.09.2021. He would further submits that if the petitioner pays another 25%, the order would be lifted. 7. I have considered the arguments advanced by the learned counsel for the petitioner and the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der to secure the interest of the Department before disposing the appeal filed by the petitioner. It is expected that the appeal filed by the petitioner will be disposed by the third respondent/Appellate Deputy Commissioner of State Taxes (Legacy), Chennai - 1, within a period of three months from the date of receipt of a copy of this order. 9. This Writ Petition stands disposed of with the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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