9911796707
TMI Blog2022 (3) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... has not been able to avail the benefit of the scheme and at the same time, his Second Appeal before the Tribunal has also gone. However, we should take notice of the fact that for the purpose of availing the benefit under scheme, the writ applicant was obliged to deposit an amount of ₹ 21 Lakh. However, the payment of only ₹ 10 Lakh was made. Since the writ applicant failed to make the requisite deposit of the amount, the writ applicant was not in a position to avail the benefits of the Scheme - the only option now left for the writ applicant is to get his appeal which was once filed before the Tribunal heard on merits. However, the order passed by the Tribunal referred to above is coming in the way of the writ applicant. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... straining coercive recovery for the year 2011-12 under the Vat Act till disposal of appeal by the Tribunal. C. This Hon ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the Respondents to grant refund of ₹ 20,16,747 coercively recovered from the petitioner despite stay order of the Tribunal for the year 2015-16 along with appropriate interest on such refund; D. Pending notice, admission and final hearing of this petition, this Hon ble Court may be pleased to restrain the respondent from making coercive recovery under the Vat Act concerning the subject matter of the present petition and the bank attachments may pleased be ordered to be rele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x, the final due amount remains is ₹ 58,73,822/-. The merchant be informed by issuing demand notice for the same. 6. It appears that the assessment order dated 29.03.2012 referred to above came to be challenged by filing an Appeal before the First Appellate Authority. The First Appeal was ordered to be summarily dismissed on the ground of non-payment of pre-deposit. The Second Appeal filed by the writ applicant before the Tribunal came to be allowed and the matter was remitted to the First Appellate Authority with a direction that the Appeal to be decided on merits on pre-deposit of ₹ 4,60,000/-. 7. The First Appeal was ultimately was heard on merits and it came to be partly allowed vide order dated 04.08.2018. 8. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or fails to fulfill the condition of the Amnesty Scheme 2019, then appellant will not be at liberty to file Restoration Application. Any Relief granted earlier is hereby vacated with immediate effect. According the present Second Appeal stands disposed off as withdrawn with no order as to costs. 11. Today, the writ applicant is in a fix. He is here before this Court because he has not been able to avail the benefit of the scheme and at the same time, his Second Appeal before the Tribunal has also gone. However, we should take notice of the fact that for the purpose of availing the benefit under scheme, the writ applicant was obliged to deposit an amount of ₹ 21 Lakh. However, the payment of only ₹ 10 Lakh was made. Since ..... X X X X Extracts X X X X X X X X Extracts X X X X
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