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TMI Blog2020 (3) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... f the writ petition before this Court, which places this petitioner on a better pedestal than the petitioner before the Supreme Court, who remitted the amounts only at the stage when the matter had travelled to, and was pending before the Supreme Court. Thus, in the light of the discussion as aforesaid and taking a cue from the judgment of SANDEEP SINGH VERSUS UNION OF INDIA AND OTHERS [ 2017 (1) TMI 1147 - SUPREME COURT] the impugned order is set aside. - Writ Petition No.13370 of 2019, W.M.P.No.13485 of 2019 - - - Dated:- 28-2-2020 - Dr. Justice Anita Sumanth For the Petitioner : Mr.A.Jenasenan, Mr.Moiiana Sundara Rajan S. For the Respondent : Mr.A.P.Srinivas Senior Standing Counsel ORDER The petitioner has chal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttance thereupon. The matter had come up on 29.04.2019 and has been adjourned several times. On 03.10.2019, the learned Single Judge has recorded that the entire tax and interest due, as directed by the ITSC, has been remitted and the same has been received by the revenue. The Standing Counsel was directed to verify and file an affidavit to that effect. An affidavit dated 12.02.2020 has been filed wherein, though the respondent admits remittance of the entire amount, a claim is raised stating that interest under Section 220(2) has not been remitted on the belated payments of tax. Though such demand for interest under Section 220(2) was initially raised, it was not pursued by the revenue and the learned Standing Counsel, upon instructions, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19 8,65,000 5,58,413 6,980 08/07/2019 3,61,218 2,04,175 5,104 17/09/2019 35,792 1,73,487 10,843 2013-14 2,74,473 24,016 14/05/2019 2,74,473 26,718 24,016 2,702 2015-16 11,140 975 14/05/2019 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 245H (1A) An immunity granted to a person under sub-section (1) shall stand withdrawn if such person fails to pay any sum specified in the order of settlement passed under sub-section (4) of Section 245D within the time specified in such order or within such further time as may be allowed by the Settlement Commission, or fails to comply with any other condition subject to which the immunity was granted and thereupon the provisions of this Act shall apply as if such immunity had not been granted. 2. In case the payments are not made within the time granted by the Settlement Commissioner or in case the person fails to comply with any other conditions, subject to which the immunity was granted, the immunity shall stand withdrawn. In the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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