Facts: Nelson Travels challenged assessment proceedings for 2017-18, 2018-19, and 2019-20 by the Assistant Commissioner (ST). Petitioner claimed no personal hearing opportunity was provided; filed rectification application for errors. Despite reminders for a hearing and time extension requests, petitioner didnt respond; order passed on 22-6-2023.
Decision: No interference with the order due to petitioners non-response within the given time. Directed the authority to review petitioners rectification application and issue an appropriate order within 15 days. Petitioner allowed to file an appeal while rectification application was under consideration; writ petitions disposed of.