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TMI Blog2020 (10) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... n 74 without paying the interest and penalty amounts that are stipulated as conditional payments for avoiding the show cause notice envisaged under the said provision - HELD THAT:- The contention of the petitioner that she should be exempted from the requirement of paying interest and penalty while availing the option of payment of tax for the purposes of avoiding the show cause notice cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he scheme, she has to comply with the terms under which the option is made available under the statute. She cannot seek a variation of the said scheme. Petition dismissed. - WP(C). No. 20468 of 2020(G) - - - Dated:- 30-9-2020 - Mr. Justice A.K. Jayasankaran Nambiar For the Petitioner : Adv. Sri. K. M. Firoz JUDGMENT The petitioner, who is an assessee and registered dealer unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the contention of the petitioner is essentially that she must be permitted to avail the option envisaged under Section 74 without paying the interest and penalty amounts that are stipulated as conditional payments for avoiding the show cause notice envisaged under the said provision. 2. I have heard the learned counsel for the petitioner and the learned Government Pleader for the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. What is offered to the petitioner under the provision is an option of either (i) paying the tax intimated by the statutory authorities, together with interest thereon and a fixed amount towards penalty, in which event a show cause notice would not follow or (ii) denying her liability to tax, interest and penalty and contest the show cause notice that would follow. The petitioner, however, wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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