KRISHNA MURARI,J. - (1.) Heard Sri Nishant Mishra, learned counsel for the petitioner and learned standing counsel for the respondents.
(2.) Petitioner has approached this Court seeking a writ of certiorari to quash the attachment notice dated 15.05.2018 attaching his bank account for realization of the alleged dues. A further prayer has been made to direct the Appellate Authority to decide the delay condonation application and stay application filed by the petitioner in the pending appeal challenging the assessment order dated 22.03.2018.
(3.) From the record, it transpires that an ex-parte order was passed for the assessment year 2014-15 under the U.P. VAT Act, 2008 and Central Sales Tax Act, 1956. Petitioner challenged the said order by filing appeals on 11.05.2018 and 14.05.2018. However, since the order was ex-parte the appeal accompanied with an application under Section 5 of Limitation Act seeking condonation of delay. During the pendency of the appeal, the impugned attachment notice was issued and in furtherance thereof, the account has been attached.;