Spicejet Limited Vs Excise And Taxation Officer Cum Proper Officer (Punjab & Haryana High Court)
1. This petition has been filed under Article 226 and 227 of the Constitution of India for quashing the notice bearing No. 1273, ETO/W-1/ GGM (North) dated 27.07.2021 (Annexure P1) to discharge its statutory tax dues, or in alternate direct the respondent No.3 to provide installment facility to the petitioner to clear its tax liabilities.
2. The ground taken by the learned counsel for the petitioner is that the operations of the petitioner were curtailed not only because of pandemic but also because of Government control. He states that in this regard a representation/letter has been made to respondent No.3 which is annexed as Annexure P-3 and he would be satisfied, at this stage, if a direction is issued to respondent No.3 to decide the representation/letter (Annexure P-3) filed by the petitioner.
3. Having heard learned counsel appearing for both the parties, we find the prayer of learned Senior counsel for the petitioner to be a fair one. Consequently, we dispose of this writ petition with a direction to the respondent No.3 to decide the representation/letter (Annexure P-3) by passing a speaking order within a period of two weeks from the date of receipt of certified copy of this order.
4. Since the main case has been decided, the pending civil miscellaneous application, if any, also stands disposed of.
