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TMI Blog2016 (4) TMI 1103X X X X Extracts X X X X X X X X Extracts X X X X ..... ner to issue writs of certiorarified mandamus to call for the records relating to the impugned Notice issued by the 1st respondent In TIN 33040620433/2007-2008 to 2010-11 dated 11.03.2016 and to quash the same and to direct the 1st respondent not to proceed with the recovery of the amounts. 3.1 It is the case of the petitioner that they are engaged in the business of providing service of passive telecommunication infrastructure to telecommunication companies and are registered under the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act) and the Central Sales Tax Act, 1956 (CST Act). The petitioner bought goods inter-state against Form-C for this purpose and the same was used in the construction, erection and installation process. Further, ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d orders were challenged by the petitioner before this Court in W.P.Nos.2765 to 2768 and 3282 to 3285 of 2014. This Court, by order dated 19.02.2014, directed the petitioner to pay another 25% of the tax demand and execute personal bond for the balance 50% tax demand and the entire amount of penalty for each of the assessment years. According to the petitioner, they have complied with the conditions imposed by this Court in the above said writ petitions. Subsequently, the 2nd respondent took up the appeals filed by the petitioner for final disposal and dismissed the same by orders dated 27.01.2016. Subsequently, a demand notice dated 11.03.2016 was issued by the 1st respondent. Aggrieved over the same, the petitioner is before this Court. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. The 2nd respondent is directed to decide the appeals in A.P.Nos.389 to 392 of 2014 on merits and in accordance with law, after affording due opportunity of personal hearing to the petitioner.
With these observations, the writ petitions in W.P.Nos.11236 to 11239 of 2016 are disposed of.
8. In view of the order passed in W.P.Nos.11236 to 11239 of 2016, the demand notice issued by the 1st respondent on 11.03.2016 is liable to be set aside and accordingly, the same is set aside. The Writ Petitions in W.P.Nos.10540 to 10543 of 2016 are allowed. However, it is open to the 1st respondent to issue demand notice, after the disposal of the appeals by the 2nd respondent.
No costs. Connected miscellaneous petitions are closed. X X X X Extracts X X X X X X X X Extracts X X X X
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