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2019 (7) TMI 452 - HC - VAT and Sales TaxWaiver of interest on belated payment of tax liability - CST Act - TNGST Act - HELD THAT:- The power to consider the representation for remission is vested with the Government under Section 31 of TNVAT Act. 'Government' is a term of art qua TNVAT Act as the same has been defined in Section 2(22) of TNVAT Act. There is no dispute that Government, as defined in Section 2(22) of TNVAT Act, has not been arrayed as a respondent herein. This Court deems it appropriate to direct the State counsel to communicate this order to the Government, within the meaning of Section 2(22) of TNVAT Act, for considering the remission application of the writ petitioner being remission application dated 19.06.2019. Writ petitioner shall pay a sum of ₹ 10,00,000/- towards interest due within eight weeks from the date of receipt of a copy of this order - If the writ petitioner pays the aforesaid sum within the aforesaid time frame, the Government shall consider the writ petitioner's application for remission of interest, being application dated 19.06.2019 and dispose of the same in a manner known to law within eights weeks from the date of payment of aforesaid sum albeit within the aforesaid time frame. Petition disposed off.
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