TMI Blog2015 (6) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... Additional Government Pleader (T) ORDER The petitioner has come to this Court challenging the impugned orders passed by the Appellate Deputy Commissioner (CT), Vellore, the first respondent herein, in SP. No.27 of 2015 in APV No.99 of 2015, SP. No.28 of 2015 in APV No.100 of 2015, SP. No.29 of 2015 in APV No.101 of 2015, SP. No.30 of 2015 in APV No.102 of 2015, SP. No.31 of 2015 in APV No.103 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the petitioner and therefore, there is no necessity for a direction to file security for the balance amount of taxes. That apart, at the time of filing an appeal, the petitioner has also deposited 25% of the disputed tax amount and again when the stay application has been taken up, the first respondent directed the payment of another 25% of the disputed tax amount. That amount was also paid. Whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd disposed of by confirming the first condition and replacing the second condition to one of directing the petitioner to execute a personal bond for the balance amount of tax and penalty, as there has been an automatic charge created in view of Section 24(2) of the TNGST Act and Section 42 of the TNVAT Act read with Section 9 of the CST Act. The petitioner is directed to execute the personal bond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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