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TMI Blog2020 (11) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... icle 226 of the Constitution of India ought not to entertain Writ Petition assailing the order passed by a Statutory Authority which was not appealed against within the maximum period of limitation before the concerned Appellate Authority. The Writ Petition challenging the order of the Joint Commissioner has not been filed within the maximum limitation period of 120 days from the date of receipt of copy of that order. The Petitioner has not shown any infirmity in the Garnishee Order No. TIN: 33510640011 dated 07.10.2015 issued by the Deputy Commissioner to Standard Chartered Bank for the recovery of the tax liability determined against the Petitioner - Petition dismissed. - W.P. Nos. 32257, 33878 and 33879 of 2015 and M.P. Nos. 1, 1, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.03.2015 disposed the aforesaid appeals holding as follows:- 13. In view of the aforestated discussion, it is very clear that the appellants have purchased software , an intangible item, against Form-C declarations mis-representing that they were eligible to purchase the alleged good at the time of purchase and that it would be used in the manufacturing process and there by they have committed the offences under section 10 (b) and 10 (d) of the CST Act. Therefore, I am of the view that the penalty levied by the Deputy Commissioner (CT)-II, Large Tax Payers Unit, under section 10-A of the Act in the impugned orders for the years 2008-09 and 2013-14 is sustainable in law. However, I have to interfere with the quantum of penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IN: 33510640011 dated 07.10.2015 passed by the Deputy Commissioner, and W.P. No. 33879 of 2015 challenging Order No. CST 32911/2013-2014 dated 16.09.2014 and the consequential Garnishee Order No. TIN: 33510640011 dated 07.10.2015 passed by the Deputy Commissioner. 7. It requires to be noticed here that the Petitioner was entitled to prefer appeal against the common order dated 06.03.2015 in A.P. Nos. 24 and 159 of 2014 passed by the Joint Commissioner under Section 58 of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the 'TNVAT Act' for short), within a period of 60 days from the date of receipt before the Tamil Nadu Service Tax Appellate Tribunal (hereinafter referred to as the 'TNSTAT' for short) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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