2017 (4) TMI 1554

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..... retrospective operation of the statutory provision pursuant to the 5th Amendment Act, 2013. In the light of the new notification of the Government dated 21.04.2015, the demand made on the petitioner is unsustainable. Petition allowed. - WP. (MD) No.4261 of 2014 and M.P. (MD) No.1 of 2014 - - - Dated:- 5-4-2017 - Honourable Mr. Justice T.S. Sivagnanam And The Honourable Mr. Justice P. Velmur .....

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..... nch, the counsel for the Revenue submitted that the retrospective demands stands waived in view of the Notification issued by the Government dated 21.04.2015. Recording the same, the said writ petition was disposed of. 3.The learned counsel for the respondent TASMAC represented that the petitioner has challenged only the demand and has not sought for any writ of declaration in this petition. 4. .....

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