9911796707
TMI Blog2019 (7) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... ch this Court proposes to pass in this case in the light of M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [ 2017 (3) TMI 536 - MADRAS HIGH COURT] . In the light of the specific case of the writ petitioner that the impugned order has not been served on the writ petitioner and as perusal of the impugned order brings to light that JKM Graphics Solutions principle has not been applied, this Court is of the view that it would be appropriate to give one more opportunity to the writ petitioner subject to the condition that the writ petitioner pays 15% of the tax assessed i.e., excluding the penalty vide impugned order. Petition allowed by way of remand. - W.P.No.17264 of 2019 And W.M.P.Nos.16805 and 16807 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same did not evoke any response or reply. Therefore, based on the details gathered from the website of sellers of the writ petitioner, from whom the petitioner had made purchases, a revised assessment was made determining the total and taxable turn over at ₹ 20,82,600/-, tax of ₹ 3,01,977/- (at 14.5%) besides penalty of ₹ 4,52,965/- under Section 22(5) of TNVAT Act. This is vide revised Assessment Order dated 30.01.2017 (hereinafter 'impugned order' for brevity). 7. Impugned order is assailed by the writ petitioner primarily on two grounds. One ground is that JKM Graphics Solutions Private Limited principle [ M/s.JKM Graphics Solutions Private Limited Vs.The Commercial Tax Officer, Vepery Assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and as perusal of the impugned order brings to light that JKM Graphics Solutions principle has not been applied, this Court is of the view that it would be appropriate to give one more opportunity to the writ petitioner subject to the condition that the writ petitioner pays 15% of the tax assessed i.e., excluding the penalty vide impugned order. 12. This order is being passed owing to the peculiar facts and circumstances of this case and more so in the light of the stated position of the writ petitioner that he has closed down his business. 13. In the light of the narrative thus far, the following order is passed: a) The petitioner is directed to treat the impugned order dated 30.01.2017 as sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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