Hon'ble Rohit Ranjan Agarwal,J.
Since the controversy involved in all these petitions is identical, they are being heard together and disposed of by a common judgment, which is being passed in Writ Tax No. 1437 of 2018, treating it as a leading case.
Counter and rejoinder affidavits have been exchanged. The matter is being disposed of at the stage of admission itself.
Heard Shri Atul Gupta, learned counsel for the petitioner and Shri C.B. Tripathi, learned Special Counsel for the State.
Demands have been raised from the petitioner against the assessment orders starting from the years 1992-93 right up to 2002-03, which is appended as annexure-1 to the rejoinder affidavit and consequential to the assessment orders, penalty orders have also been passed. Contradictory statements have been made in the affidavits by either side. One thing which is clear that the department has sought to raise recoveries in the matters which are more than ten years old. It is the contention of the petitioner that the matters are clearly beyond time.
In the best interest of justice we allow the petitioner to file the appeals against the assessment orders as well as the penalty orders within a period of fifteen days from today and direct the authority concerned to decide the said appeals within a period of three months thereafter. It is open to the petitioner to raise all the pleas on merits before the appellate authority.
Till the appeal is decided no coercive action may be taken against the petitioner.
With the aforesaid observations, the writ petition stands disposed of.
Order Date :- 26.7.2019 pks