TUBE PRIVATE LIMITED Vs. STATE OF UTTARAKHAND

JUDGEMENT

(1.) By means of the present writ petition, petitioner has put to challenge the orders dtd. 12/3/2025 and 10/9/2025, whereby, petitioner's rectification application was rejected and he was asked by the order dtd. 12/3/2025 to deposit the tax dues along with interest and penalty.

(2.) It is contended by learned counsel for petitioner that in the year 2023, respondents-State has floated a policy under One Time Settlement Scheme, wherein, it was provided that if a tax payer deposited the tax dues on or before 30. 09.2023, the penalty and interest thereon would be waived off and proceedings against him would be dropped. The petitioner submits that pursuant to the aforesaid scheme, petitioner has deposited the entire tax levied upon him on 30/9/2023.

(3.) It is further contended by him that there is one condition in the aforesaid scheme that if any appeal is pending against the relevant assessment order, the said appeal would be withdrawn by the appellant/assessee. Unfortunately, the petitioner- assessee could not withdraw the appeal filed by him, which was remanded and the Assessing Officer again assessed the tax liability upon the petitioner. The petitioner moved rectification application which got dismissed vide impugned order dtd. 10/9/2025.