9911796707
TMI Blog2017 (7) TMI 1394X X X X Extracts X X X X X X X X Extracts X X X X ..... ime - HELD THAT:- The petitioner has paid 25% of the disputed Tax and the Department was also not vigilant in immediately proceeding with the matter after issuance of the notice dated 24.06.2016, and they have initiated action only on 20.04.2017, this Court is inclined to grant an opportunity to the petitioner subject to certain condition. Accordingly, the petitioner is directed to pay a further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents. With the consent on either side, the writ petitions themselves are taken up for final disposal. 2. The petitioner is a registered dealer on the file of the first respondent under the provisions of the Central Sales Tax Act, 1956 (herein after referred as the CST Act ) and Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act). In these writ petitions, the petitioner challenges a show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g through Court proceedings and attachment of bank account, the petitioner has suddenly woken up and approached this Court. 3. Learned counsel for the petitioner submitted that due to various business contingencies, the petitioner could not approach the authorities in time, nevertheless they had paid 25% of the disputed Tax viz., ₹ 7,50,000/- on 10.03.2017 and submits that one more opport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner would be entitled to submit their objections to the impugned notice dated 24.06.2016 within a period of seven days thereafter. On receipt of the objections, the respondent shall afford an opportunity of personal hearing and complete the assessment in accordance with law. If the petitioner complies with the above condition and pays a sum of ₹ 5,00,000/- within the time permitted, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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