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M/s. Emily Agencies Versus The Appellate Deputy Commissioner (CT)

2015 (6) TMI 159 - MADRAS HIGH COURT

Security for the balance amount of taxes not paid - Held that:- Court in a similar occasion, while considering an identical circumstances, dealing with a similar impugned order, modified only the second condition to one of directing the petitioner to .....

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f the CST Act. The petitioner is directed to execute the personal bond within a period of two weeks from the date of receipt of a copy of this order. - Decided partly in favour of assessee. - W.P.Nos.13363 to 13369 of 2015, M.P.Nos.1 to 1 of 2015 - D .....

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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.1 .....

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tire penalty amount without insisting upon furnishing of bank guarantee, till the disposal of the appeals, pending on the file of the first respondent. 2. Challenging the second condition imposed against the petitioner, the learned counsel appearing .....

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s provision clearly shows that there has been an automatic charge created on the assets of 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 appe .....

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petitioner is not in a position to file a Bank Guarantee for the balance amount of tax and penalty. 3. This Court in a similar occasion, while considering an identical circumstances, dealing with a similar impugned order, modified only the second con .....

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