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2016 (9) TMI 609 - MADRAS HIGH COURTServing of notice - Held that: - apart from the signature acknowledging the receipt of the notices and orders, round seal of the Company has been affixed. Therefore, when the seal of the Company is affixed and the concerned officer has signed, it is presumed that the notices were received by the petitioner. Assessment order - imposition of penalty - TNVAT Act, 2006 - CST Act, 1956 - Held that: - there are several issues involved in the assessment process and the assessment has been completed on the ground that the petitioner has not been able to satisfy their case. The Court is inclined to grant liberty to the petitioner to go before the Assessing Officer, but, subject to certain conditions - the petitioner is permitted to pay 15% of the disputed tax - If the petitioner effects payment, then they are entitled to treat the impugned orders as show cause notices and submit their objections, along with the documents and on receipt of the objections, the respondent shall afford an opportunity to the petitioner and redo the assessment in accordance with law. If the petitioner fails to comply with the above condition within the time stipulated, the benefit of this order will not enure to the petitioner and the Writ Petitions will stand dismissed, leaving it open to the respondent to levy 20%, as ordered in the impugned order. Petition allowed - decided in favor of petitioner.
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