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2020 (1) TMI 578

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..... M/s.Supreme Dyechem Pvt ltd., represented by its Director Mr.Mohan Prasath J, who is related to Mr.G.Jayabal, Sole Proprietor, M/s.Supreme Chemical Industries, who are father and son. Therefore, the learned Single Judge has disposed of the present writ petition filed by the petitioner / appellant company with certain directions to deposit certain amounts under the garnishee proceedings initiated .....

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..... stries represented by its Proprietor Mr.G.Jayabal has challenged the impugned order of penalty for Assessment Year 2014-15 amounting to ₹ 11,05,037/- by way of Writ Petition No.27119 of 2019, which has been allowed by the learned Single Judge on 13.09.2019 and the impugned penalty order has been set aside, the present Writ Appeal against the order of the learned Single Judge dated 08.08.2019 .....

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..... the penalty is levied for wilful non-disclosure of turnover. It is true that the petitioner has not responded to the notice dated 06.01.2017. However, considering the fact that the petitioner has already discharged the tax and interest liability, this Court is of the view that one more opportunity shall be granted to the petitioner, more particularly, when he has succeeded before the Appellate Aut .....

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..... 3. The impugned attachment order is against the present petitioner/appellant M/s.Supreme Dyechem Pvt ltd., represented by its Director Mr.Mohan Prasath J, who is related to Mr.G.Jayabal, Sole Proprietor, M/s.Supreme Chemical Industries, who are father and son. Therefore, the learned Single Judge has disposed of the present writ petition in W.P.No.23293 of 2019 filed by the petition .....

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