(Judgment of the court was made by HULUVADI G.RAMESH J.) Heard the learned counsel appearing for either side.
2. The writ appeal is filed challenging the order of the learned Single Judge imposing a condition to avail an opportunity to appear before the authority with relevant materials.
3. Considering the facts and circumstances of the case, in modification of the order of the learned Single Judge, the direction to pay 50% of the disputed tax/proposed reversal of ITC as a condition to get an opportunity is removed. It is for the assessee to appear before the assessing officer and file his objection and other materials on or before 10.3.2017 and on such approach by the appellant/petitioner, the assessing officer shall to dispose of the matter within three months thereafter.
3. The writ appeal is disposed of accordingly. No costs. The connected miscellaneous petition is closed.
Index:Yes/No Internet:Yes/No ssk.
To:
Assistant Commissioner(CT) Sathy Road Circle, Erode, Erode District.
(H.G.R.,J.)(A.S.M.,J) 9.2.2017 HULUVADI G. RAMESH, J.
AND DR.ANITA SUMANTH, J., ssk.
W.A.No.124 of 2017
9.2.2017 http://www.judis.nic.in