9911796707
TMI Blog2024 (7) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 24(4) of the TNGST Act - HELD THAT:- On perusal of the materials available on record, it is seen that though the appellant had issued a refund voucher on 01.06.2005, subsequently, a revised order has been passed by the appellant on 16.12.2005, before the writ petition filed by the respondent came to be disposed of and as per the revised order, the respondent was liable to pay a sum of Rs. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 01.06.2005, passed by the appellant, within a period of four weeks from the date of receipt of a copy of the order. 2. The respondent / writ petitioner is an assessee. The appellant / respondent had issued a refund voucher, dated 01.06.2005, under Section 24(4) of the TNGST Act, directing the authority concerned to repay the excess tax amount paid with interest to the respondent. Since the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4/2004/B1, dated 16.12.2005 and based on the said revised order, the respondent was liable to pay a sum of Rs. 419.00 towards resale tax and a sum of Rs. 210.00 towards penalty and the said revised order was not brought to the notice of the learned Single Judge at the time of passing the final order, thereby, he prays for setting aside of the order passed by the learned Single Judge. 4. Despite su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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