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Ashok Leyland Ltd. Versus The Deputy Commissioner (CT) III LTU, The Joint Commissioner (CT) (Appeals)

2016 (4) TMI 225 - MADRAS HIGH COURT

Imposition of onerous condition - Furnishing of bank guarantee for balance tax amount and penalty - in fulfilment of conditions stipulated in Rule 14(15) read with the proviso to section 52(4) of the Tamil Nadu Value Added Tax Act 2006 - Held that:- .....

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ant : Mr. N Inbarajan For the Respondent : Mr. S Manoharan Sundaram, AGP (T) ORDER Heard the learned counsel for the petitioner and the learned Additional Government Pleader (Taxes), who took notice for the respondents and with their consent, all the .....

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antee for the balance tax amount along with penalty in the prescribed manner in fulfilment of the conditions stipulated in Rule 14(15) read with the proviso to section 52(4) of the Tamil Nadu Value Added Tax Act 2006 on or before 05.01.2016 during th .....

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the petitioner. In the stay petitions, the Appellate Authority was pleased to grant an order of stay directing the petitioner to pay another 25% of the disputed amount of tax before the Assessing Authority on or before 05.01.2016. The Appellate Auth .....

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aid 25% of the disputed tax for the respective assessment years at the time of filing the appeals. Further, as directed by the Appellate Authority, the petitioner also made payment of another 25% of the disputed amount on 22.12.2015 and produced the .....

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