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TMI Blog2016 (8) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner to the officials of the Enforcement Wing with a view to purchase peace and not to precipitate the matter further. Held that: - writ petition disposed off. Liberty to petitioner to file appeal. If appeal made within 30 days, from the date of receipt of a copy of this order, the Appellate Authority shall entertain the appeals without reference to the question of limitation. It is made cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istered dealer on the file of the respondent under the Tamil Nadu Value Added Tax Act, 2006, is engaged in the manufacture as well as export of finished leather shoe upper, etc. In all these writ petitions, the petitioner challenges the assessment orders containing various dates for the years 2008-09 to 2014-15. 3. Admittedly, the petitioner did not submit their objections to the pre-revision n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eged mismatch of Annexures I and II and purchase suppression. However, because of the precarious condition, in which, the petitioner was pushed to, the petitioner had to hand over cheques to the officials of the Enforcement Wing and they have been encashed thereby fully settling the entire tax liability. 5. However, the petitioner would state that these cheques were handed over to the officials ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh a private limited company, appears to have been a closely held company and there had been some mishaps in the family, since two of the directors had passed away. The petitioner's business itself had come to a standstill and they stopped all activities. Therefore, this Court is of the view that the petitioner should be granted indulgence to file appeals before the Appellate Authority and mo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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