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Since the first respondent had revisited his earlier orders and passed a revised orders, the primary challenge raised by the writ petitioner has become infructuous

Tax on Tax--Orders revised after filing of writ – The petitioner challenged the impugned orders dated 02.12.2019 passed by the respondent. During the pendency of these writ petitions, it was suggested that the respondent can revisit his own orders and had revisited his earlier orders and passed a revised order dated 03.07.2020. The petitioner submitted that the respondents had committed several irregularities and had also charged tax on tax.
Held that:- The Hon’ble High Court held that the primary challenge raised by the writ petitioner has become infructuous in view of the passing of the revised orders, which are now appealable before the Appellate authority. The petitioner stated that he would file such an appeal within one month, the Appellate authority is directed to dispose of the appeal within a period of two months thereafter.— R. Babu Ramesh Vs. The State Tax Officer [2020] 26 TAXLOK.COM 042 (Madras)