The Madras High Court has quashed the impugned orders and remitted the case back to the 2nd Respondent (Appellate Authority) to pass a fresh order on merits. The petitioner (M/s. Selva Vinayagar Steel) must deposit an additional 10% of the disputed tax within 30 days. If complied, the Appellate Authority will pass a final order after hearing the petitioner, and the bank account attachment (if any) will be vacated. If not complied, the 2nd Respondent can proceed to recover the tax as if the writ petition was dismissed.
[13/02, 21:13] Sekarreporter: “In case the Petitioner complies with the above stipulations, the 2nd Respondent shall proceed to pass a final order on merits after hearing the petitioner and in accordance with law as expeditiously as possible, on its own turn without further reference to limitation. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner if any, shall also stand automatically vacated.
9. In case the Petitioner fails to comply with any of the stipulations, the 2nd Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today.”
[13/02, 21:13] Meta AI: The Madras High Court has quashed the impugned orders and remitted the case back to the 2nd Respondent (Appellate Authority) to pass a fresh order on merits. The petitioner (M/s. Selva Vinayagar Steel) must deposit an additional 10% of the disputed tax within 30 days. If complied, the Appellate Authority will pass a final order after hearing the petitioner, and the bank account attachment (if any) will be vacated. If not complied, the 2nd Respondent can proceed to recover the tax as if the writ petition was dismissed.è
