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BAKSHI MOTORS vs. THE ASSISTANT COMMISSIONER (ST) & OTHERS
(Supreme Court)

Hon'ble Judges:

B. V. NAGARATHNA
NONGMEIKAPAM KOTISWAR SINGH

Pet. Counsel

Sushil Balwada

Vidya K Sagar

Sandiv Kalia

Res. Counsel

Sahil Bhalaik

Tushar Giri

Siddharth Anil Khanna

Petitioner / Applicant	BAKSHI MOTORS
Respondent	THE ASSISTANT COMMISSIONER (ST) & OTHERS
Court	SC (Supreme Court)
Date	Nov 21, 2024
Order No.	Special Leave to Appeal (C) No(s). 6434/2023
Citation	2024(11) TAXREPLY 12494
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ORDER
ORDER UPON hearing the counsel the Court made the following. Having heard learned counsel for the respective parties at length, we are not inclined to interfere in the matter. Learned counsel for the respondent(s) has submitted a copy of the Notification issued by the Government of A. P. to state that the proper Officer to pass orders under Section 73 is inter alia, The Assistant Commissioner. The High Court has stated that the petitioner has an alternative remedy of an appeal. In the circumstances, we dispose of this Special Leave Petition by permitting the petitioner herein to avail the alternative remedy. In the event, the petitioner files an appeal within a period of one month form today, the issue of limitation shall not to be raised. The Special Leave Petition is disposed of in the aforesaid terms. Pending application(s) shall stand disposed of. ....