9911796707
TMI Blog2014 (9) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... said, the impugned order shall stand modified entitling the petitioner to interim order of stay of collection of tax pending disposal of the statutory appeal - Decided conditionally in favour of assessee. - W P (MD) No.10950 of 2014 - - - Dated:- 4-7-2014 - R Subbiah, J. For the Appellant : Mr B Rooban For the Respondent : Mr R Karthikeyan, Additional Government Pleader ORDER :- PER : R Subbiah The writ petition has been filed seeking a Writ of Certiorarified Mandamus to quash the proceedings in S.P.No.33/2014 in TNVAT.AP.55/2014 dated 04.06.2014, on the file of the 1st respondent, insofar as the condition to file a Security Bond or Bank guarantee for the balance of tax and entire penalty of ₹ 1,24,099/- is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... second respondent re-opened the petitioner's aforesaid completed assessment for the year 2012-13 and passed a revised order of assessment under Section 27 of the TNVAT Act vide his proceedings in TIN No.33244842539/2012-13 dated 27.02.2014. The second respondent passed the aforesaid order solely on the basis of the D-3 Proposals sent by the Enforcement Wing Officers without properly considering the facts of the case and without giving sufficient opportunity to the petitioner to put forth their objections and explanations. Hence, the petitioner preferred an appeal in TNVAT.AP.55/2014 before the first respondent disputing a tax of ₹ 60,260/- and penalty of ₹ 90,390/- and nearly 70% of the disputed tax was already paid. For th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (C) (FAC), Madurai and another, wherein, following the Division Bench of this Court, the learned Single Judge directed the petitioner therein to execute a personal bond for the amount. Hence, following the same, a similar order could be passed in this Writ Petition also. 7. Accordingly, the petitioner is directed to execute a personal bond for the balance of tax and entire penalty of ₹ 1,24,099/- within a period of two weeks from the date of receipt of a copy of this order. Upon the petitioner furnishing the personal bond as aforesaid, the impugned order shall stand modified entitling the petitioner to interim order of stay of collection of tax pending disposal of the statutory appeal. 8. This Writ Petition is dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
