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2016 (7) TMI 992 - MADRAS HIGH COURT

2016 (7) TMI 992 - MADRAS HIGH COURT - TMI - Waiver of pre-deposit - appeal was rejected for the reason that the pre-deposit amount that the petitioner is required to make i.e., 25% of the disputed tax is not paid within time - Held that:- After hearing the learned Additional Government Pleader on the above submission, considering the peculiar facts and circumstances of the case and taking note of the fact that the appellate remedy is not only effective but an efficacious remedy in which the pet .....

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S. Sivagnanam, J. For Petitioner : Mr.C.Murali For Respondent : Mr.S.Kanmani Annamalai, A.G.P ORDER Heard Mr.C.Murali, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondents and with the consent of the either side, the writ petition itself is taken up for final disposal. 2. The petitioner who is a registered dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act) and the Central Sal .....

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e disputed tax. Along with a delay, the petitioner could have filed on or before 30.10.2015. 3. It is not in dispute that the petitioner had filed the appeal within the 60 days period. But with regard to the 25% disputed tax, which is ₹ 3,15,723/, the petitioner should have remitted the same well before the cut off date. It is not in dispute that the petitioner did not remit the amount within the time and he has paid a sum of ₹ 2,12,723/- belatedly and there is a further amount of &# .....

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