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2016 (3) TMI 1154

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..... order to show their bona fides, voluntarily comes forward to pay 20% of the tax demanded by the authorities, the order impugned in this Writ Petition stands set aside and the matter is remitted back to the authorities concerned on condition that the petitioner should pay 20% of the demanded tax in question, with the respondent, on or before 31.03.2016, without waiting for an order copy, failing wh .....

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..... hed the fact that the assessment order itself is wrong. To garner support, the learned counsel for the petitioner relied on a judgment reported in (2010) 33 VST 333 (Mad) Vs. SRC Projects Private Ltd Vs The Commissioner of Commercial Taxes and Chennai and another , to state that as per Section 27(3) of TNVAT Act, personal hearing is must before the order impugned in this Writ Petition. However .....

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..... pay 20% of the tax demanded by the authorities, the order impugned in this Writ Petition stands set aside and the matter is remitted back to the authorities concerned on condition that the petitioner should pay 20% of the demanded tax in question, with the respondent, on or before 31.03.2016, without waiting for an order copy, failing which, the respondent is at liberty to proceed against the peti .....

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