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2017 (10) TMI 184

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..... 68/- and ₹ 2,86,085/- respectively, though no specific orders compounding the offence and issuing a demand were served on the petitioner - Held that: - in the instant case, no such compounding orders were issued. But, the Check Post Officer collected the said sum of ₹ 2,89,868/- and ₹ 2,86,085/- respectively. It is not known as to how the computation was done. If a compounding or .....

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..... the Petitioner : Mr. P. Rajkumar For the Respondent : Mrs. Narmadha Sampath, SGP ORDER Heard Mr.P.Rajkumar, learned counsel for the petitioner and Mrs.Narmadha Sampath, learned Special Government Pleader accepting notice for the respondent. By consent, the writ petitions are taken up for joint disposal. 2. The petitioner is before this Court challenging the show cause notices iss .....

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..... issuing a demand were served on the petitioner. Pursuant to the payments effected by the petitioner, the respondent issued release orders on 30.3.2017. 5. Immediately, the petitioner approached a sales tax consultant and prepared revision petitions on 25.4.2017 to be presented before the Joint Commissioner (CT), Coimbatore Division. However, it appears that the revision petitions were not imme .....

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..... if the Check Post Officer is satisfied, he would issue release order or otherwise issue an order compounding the offence and indicating the one time tax to be paid along with penalty. 7. However, in the instant case, no such compounding orders were issued. But, the Check Post Officer collected the said sum of ₹ 2,89,868/- and ₹ 2,86,085/- respectively. It is not known as to how the .....

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..... h a copy of this order before the Joint Commissioner (CT), Coimbatore Division. On such representation, the Joint Commissioner shall take on file the revision petitions and take a decision on merits and in accordance with law after affording an opportunity of personal hearing to the authorized representative of the petitioner. No costs. Consequently, the connected WMPs are closed. Since the Joint .....

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