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TMI Blog2023 (6) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... 34 & 15339 of 2022. 2. The challenge in the writ petitions was to the order dated 08.03.2022 passed by the 1st respondent herein rejecting the request of the appellants/writ petitioners for waiver of tax arrears and penalty. The appellants/writ petitioners had earlier filed W.P. Nos. 5982 & 5984 of 2009 assailing the orders of assessment dated 18.03.2009 and seeking a direction to the Assessing Authority to redo the assessments based upon a Circular issued by the Commissioner of Commercial Taxes. Though the writ petitions were dismissed on 15.10.2015, the petitioners were permitted to seek waiver of the disputed amounts raised in the impugned assessments and the Committee for waiver was to consider the request and grant the same. 3. As ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , which, upon being mounted on the Truck Chassis, can work as a Bore Hole Drilling Rigs by the purchasing dealers. 3. Therefore, to avoid any multiplicity of litigations, as the Clarification issued by the Commissioner is binding on the all Assessing Authorities in the State, we are incline to remit the matter back to the learned Commissioner for deciding the said issue under Section 48A of the TNVAT Act once again, after hearing both parties viz., the Assessee and the Revenue. ... 6. Till then, the status quo about the recovery of the tax imposed by the assessing authority on the petitioner shall be maintained...." 4. Pursuant to the orders passed by the Division Bench of this Court, the appellants/writ petitioners had filed app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dge, by the order under challenge, dismissed the writ petitions observing as hereunder: "8. To be noted, that the Division Bench has held that the Clarification issued by the Commissioner is binding upon all Assessing Authorities in order dated 20.12.2019 and has also referred to the Clarification issued on 31.01.2020 in its subsequent order dated 27.02.2020. In fact, the petitiones were granted leave to challenge order dated 31.01.2020 which liberty was conscious not availed of, as the petitioners preferred to approach the Departmental Authorities for waiver, that has, in my view, been rightly rejected." 7. Heard the learned counsel for the appellants and the learned Additional Government Pleader for the respondents. 8. The facts narr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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