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2014 (9) TMI 694 - MADRAS HIGH COURTPrinciple of natural justice - According to the petitioner, the 1st respondent has passed the impugned orders influenced by the orders of the 2nd respondent - TNVAT - levy of tax on chemicals used by the petitioner in the works contract (processing of exposed negatives) to recover TDS on the alleged construction, repair and maintenance expenses and to recover the TDS on the maintenance charges paid to the foreign supplier which were issued based on the directions of the 4th respondent. - Held that:- since it is stated by the learned Counsel for the petitioner state that the 1st respondent has followed the order of the 2nd respondent and the petitioner themselves are ready to deposit 25% of the demanded tax amount in each case to show their bonafide, the impugned orders are set aside - The petitioner are directed to deposit 15% of the demanded tax amount in each case on or before 31.7.2014 in first instalment and to deposit the remaining 10% in each case on or before 31.8.2014 in 2nd instalment - matter remanded back for fresh order - Decided in favour of assessee.
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