TMI Blog2015 (5) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... e writ petition is taken up for final disposal. 2. Heard Mr.C.Sivasubramanian, learned counsel appearing for the petitioner and Mr.Manokar Sundaram, learned Additional Government Pleader for the respondent. 3. In this writ petition, the petitioner seeks to issue a writ of certiorari to quash the impugned proceedings of the respondent issued in TIN 33964220567/2007-2008 dated 27.07.2011. 4. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner stated that stay has been granted by this Court in those cases. At that juncture, the petitioner should not be called upon to reply to the notice dated 27.07.2011. 6. Learned counsel for the petitioner submitted that earlier notice was issued to the petitioner on 13.09.2010 for which the petitioner submitted its objection on 06.10.2010 and without taking any action, now the present im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a valid piece of legislation. Therefore, only remedy left to the petitioner is to submit its reply to the impugned proceedings. 8. It is worthwhile to mention that the Commissioner of Commercial Taxes has issued a circular dated 04.11.2013, listing out steps to be followed, while finalizing the assessment, which are as follows: "1. Identification of cases in which huge ITC is accumulated on acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll final orders are passed by the respondent in terms of the aforesaid terms, no coercive steps shall be taken against the petitioner, since the petitioner had the benefit of interim injunction from August, 2011. It is needless to mention that the petitioner shall co-operate with the respondent for the expeditious disposal. 10. With the above direction, the writ petition is disposed of. No costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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