Ashok Kumar Gaur,J. - (1.) Learned counsel argued that the petitioner company had earlier approached this Court by filing writ petition before the Single Bench and the Single Bench, vide its order dated 10th March, 2017, dismissed the writ petition and directed the petitioner company to file appeal before the Appellate Authority.
(2.) Learned counsel submitted that order of the Single Bench was challenged before the Division Bench by filing DB Special Appeal (Writ) No. 491/2017, which has been decided by the Division Bench vide order dated 17th September, 2019.
(3.) Learned counsel submitted that payment of tax and interest was already made by the petitioner company and condition of prior payment of due amount to maintain the appeal stood satisfied and such fact was recorded by the Single Bench as well as Division Bench.;