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TMI Blog2015 (10) TMI 2482X X X X Extracts X X X X X X X X Extracts X X X X ..... issue relating to the provisions which is to be filed before the revisional authorities - Held that:- the impugned order of the 2nd respondent dismissing the appeal as against levy of tax on TDS and the consequential levy of penalty under Section 27(3) of the TNVAT Act, for want of jurisdiction, is set aside and the 2nd respondent is directed to return all papers to the petitioner. On receipt of such papers, the same shall be presented by the petitioner before the revisional authority complying with all the formalities. On such presentation, the authority concerned shall entertain the same without any reference to the period of limitation and dispose of the same in accordance with law. Petition disposed of - W.P.Nos.24425 of 2015 and M.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d directed the petitioner to pay the the TDS amount not deducted along with interest. Further an assessment order dated 22.12.2014 was passed. Challenging the same, the petitioner preferred an appeal and the same was dismissed by order dated 18.06.2015. Hence, the petitioner is before this Court with the prayer as mentioned above. 3. Heard both sides and also perused the records carefully. 4. According to the learned counsel for the petitioner, the said assessment order was questioned before the Appellate Authority/second respondent and the petitioner paid an amount of ₹ 16,80,500/- and also furnished bank guarantee for ₹ 33,61,00/-. Further, according to him, after having heard the appeal, the Appellate Authority/second r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the circumstances are identical, following the same this writ petition is also allowed and the second respondent is directed to return the paper to the petitioner within two weeks from the date of receipt of a copy of this order and thereafter, immediately within two weeks, the petitioner is permitted to file a revision. On such filing of revision, the same shall be entertained by the authority concerned without raising any issues with regard to limitation and appropriate orders be passed within a period of four weeks from the date of taking the revision on file on merits and in accordance with law. It is open to the petitioner to file appropriate stay petition before the revisional authorities, who shall pass orders keeping in mind the pay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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