TMI Blog2024 (2) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner : Mr. B. Paul, Advocate. For the Respondent: Mr. K. De, Addl. G.A. ORDER The instant writ petition was preferred for the following reliefs: (i) Issue RULE NISI; (ii) Issue a Rule upon the Respondents to show cause as to why a writ in the nature of Certiorari shall not be issued, quashing / cancelling /setting aside the impugned ASMT-10, Reference No. ZD161121000311I dated 24.11.2021. (iii) Issue a Rule upon the Respondents to show cause as to why a writ in the nature of Certiorari shall not be issued, quashing/cancelling/setting aside the impugned DRC-01A Reference No. ZD160122000012L dated 01.01.2022. (iv) Issue a Rule upon the Respondents to show cause as to why a writ in the nature of Certiorar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind enough to direct the Respondents to immediately de-freeze/restore the Bank accounts of the Petitioner, as an interim measure. (xi) Issue any other appropriate writ/writs, direction/directions order/orders as the petitioner may be entitled under the facts and circumstance of the case. However, learned counsel for the petitioner on instruction seeks permission to withdraw the writ petition in order to avail the remedy of appeal as provided in terms of the notification dated 4th November, 2023 issued by the Government of Tripura, Finance Department (Taxes Excise) whereby the State of Tripura has provided an opportunity to prefer an appeal even after rejection of the appeal on grounds of limitation subject to the conditions laid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nuary 2024: Provided that an appeal against the said order filed in accordance with the provisions of section 107 of the said Act, and pending before the Appellate Authority before the issuance of this notification, shall be deemed to have been filed in accordance with this notification, if it fulfills the condition specified at para 3 below. 3. No appeal shall be filed under this notification, unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to twelve and a half per cent. of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty-five cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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