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TMI Blog2019 (6) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Petitioner : Mr.M.Md.Ibrahim Ali For the Respondents : Mr.M.Hariharan Addl. Government Pleader (T) COMMON ORDER This common order will dispose of these two writ petitions. 2. Though these two writ petitions are at the admission stage, with the consent of learned counsel on both sides, main writ petitions are taken up, heard out and disposed of. To be noted, Mr.M.Md.Ibrahim Ali, learned counsel for the writ petitioner in both these writ petitions and Mr.M.Hariharan, learned Additional Government Pleader for all the respondents in both these writ petitions are before this Court. 3. This Court is informed that facts in these two writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eafter, impugned assessment orders in each of the writ petitions came to be passed levying penalty under Section 27(3) of TNVAT Act. To be noted, penalty levied is 150% of the tax payable. 8. Learned counsel for petitioner pressed into service an order made by a Hon'ble Single Judge of this Court being order dated 01.12.2016 in Saravana Super Market Vs. Saravana Stores (Defunct) . Saravana Super Market case was pressed into service for saying that when tax has been paid without any delay or default and when the differential tax has also been paid in full after discrepancies being pointed out by the Enforcement Wing Officers, there cannot be any levy of penalty under Section 27(3) of TNVAT Act. 9. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ideration who shall take note of the conduct of the petitioner in remitting tax even prior to the issuance of show cause notice dated 18.08.2016 and 31.05.2016 respectively and consider both the issues regarding the levy of penalty as well as the equal time addition and pass fresh orders in accordance with law. No costs. Consequently, connected miscellaneous petitions are closed.' 10. There is no dispute or disagreement before this Court that there is no appeal against Saravana Super Market's case and that it has been given legal quietus. 11. As Saravana Super Market's case principle has been given legal quietus, the same is now the obtaining position of law and the same is now operating. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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