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TMI Blog2014 (6) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... have shown some leniency considering the facts and circumstances of the present case. But, the respondent has not done so. Therefore, the impugned order is set aside. - Matter remanded back - Writ Petition No. 13667 of 2014 - - - Dated:- 5-6-2014 - B. Rajendran, J. For the Petitioner : T. Pramodkumar Chopda For the Respondent : Manoharan Sundaram, Additional Government Pleader (Tax) JUDGMENT Heard Mr. T. Pramodkumar Chopda, learned counsel appearing for the petitioner and Mr. Manoharan Sundaram, learned Additional Government Pleader (Tax), appearing for the respondent. By consent, the main writ petition itself is taken up for final disposal. The petitioner has come up with the present writ petition, challeng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same were filed belatedly and therefore, it cannot be accepted. By reply dated December 23, 2013, the petitioner informed the respondent that its proprietor was not well and his wife is suffering from depression for the last five years. In the above circumstances, there was a delay in submitting the C forms which is neither wilful nor deliberate. Thereafter, the respondent issued a notice dated December 21, 2013 stating that there was a difference of ₹ 1,46,420 and requested the petitioner to furnish month-wise details. Accordingly, the petitioner filed details on February 6, 2014. Thereafter, to the shock and surprise, the respondent passed the impugned order levying higher rate of tax on inter-State sales covered by valid C for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which has been brought to the notice of the respondent by relevant documents, the respondent could have shown some leniency considering the facts and circumstances of the present case. But, the respondent has not done so. In view of the above facts and circumstances of the case, the impugned order of the respondent dated April 15, 2014 is set aside and the writ petition is allowed. The matter is remitted back to the respondent to consider the same afresh. The petitioner is also permitted to produce further documents, if any, and as and then such documents are produced, the respondent is directed to consider the same and pass appropriate orders, on merits and in accordance with law, as expeditiously as possible. No costs. Consequently, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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