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2022 (2) TMI 1430 - HC - VAT and Sales TaxRequirement of pre-deposit for quashing of assessment under section 27(1) of the TNVAT Act, 2006 - mismatch between the value of works contract furnished in Form S and the monthly returns filed in Form 1 - main grievance of the appellant is that when the assessment order is unsustainable and quashed for want of reconsideration, the learned Judge ought not to have directed the appellant to deposit 30% of the disputed tax due as a condition precedent for the same. HELD THAT:- This court is of the view that the issue involved herein is no longer res integra. A Division Bench of this court in HAVEA HANDLES & COMPONENTS PVT. LTD. NOW KNOWN AS HAVEA FURNITURE & INTERIORS PVT. LTD. REPRESENTED BY ITS DIRECTOR VERSUS THE ASSISTANT COMMISSIONER (CT) (FAC) ROYAPETTAH – II ASSESSMENT CIRCLE CHENNAI [2014 (7) TMI 1367 - MADRAS HIGH COURT] considered the similar issue and held once it has been found that the orders impugned in the writ petitions are unsustainable on account of violation of principles of natural justice, it is wholly unnecessary to impose any condition while remitting the matter for fresh adjudication and in the considered opinion of this court, the direction given to the appellant / writ petitioner to deposit 10% of the tax amount as claimed in the demand notice, as a condition precedent to enquire into the matter, is unsustainable and the said portion of the order is liable to be set aside. Having regard to the admitted fact that the learned Judge set aside the assessment order and remanded the matter to the respondent for fresh consideration, this court is of the opinion that the pre-condition imposed on the appellant to deposit 30% of the tax amount for consideration of the matter afresh by the respondent, is certainly unwarranted and hence, the same is deleted. Appeal disposed off.
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