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2017 (10) TMI 1165 - HC - VAT and Sales TaxRejection of application filed under Samadhan Scheme - case of petitioner is that such order was not intimated to the petitioner, and only when the petitioner received a notice from the second respondent, dated 18.09.2017, demanding tax, interest and penalty for the year 1992-1993 under TNGST Act, they came to know that their application filed under Samadhan Scheme has been rejected - Held that: - similar issue decided in the case of Nippon Enterprises (South) Vs. The Joint Commissioner (CT) Chennai and another) [2015 (4) TMI 1209 - MADRAS HIGH COURT], where it was held that once the superior authority (Appellate Deputy Commissioner) passes an order, such order is binding on the lower authority (Assessing Officer) who function under the jurisdiction of such superior authority and the order of the Tribunal is binding upon the Appellate Deputy Commissioner and the Assessing Officer who function under the jurisdiction of the Tribunal - first respondent is directed to entertain the Application filed by the petitioner under Samadhan Scheme and pass necessary orders in accordance with law - petition allowed.
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