TMI Blog2016 (10) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... aside the demands. The subject matter in issue is covered by the order passed by the Hon'ble Division Bench and the matter is pending before the Hon'ble Supreme Court. Therefore, it would be appropriate for the Revenue to await the decision in the case of Mohan Breweries and Distilleries Limited, which is now pending before the Hon'ble Supreme Court. Writ petition allowed - matters remitted back to the assessing officer for fresh consideration, who shall await the decision of the appeal filed by the Revenue as against the judgment of the Hon'ble Division Bench of the Court in the case of Mohan Breweries and Distilleries Limited and in the event of action being initiated, the petitioner herein will not be entitled to plead limitation a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner was aggrieved by the order, which necessitated the petitioner to invoke the appeal remedy available under the Act and accordingly, an appeal was filed before the Appellate Deputy Commissioner (CT), Cuddalore, which was taken on file as AP.No.85/2013. 4. Among several contentions raised by the petitioner before the Appellate Deputy Commissioner(CT), one other contention was that the issue involved is squarely covered by the judgment of the Hon'ble Division Bench of this Court in the case of Mohan Breweries and Distilleries Limited v. Commercial Tax Officer, Porur Assessment Circle, Chennai and others [Vol.139 STC 2005 p.477] and it was contended that on identical facts, the Hon'ble Division Bench set aside the demands. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing Officer to be considered along with the assessment for the year 1995-96 in terms of the direction issued by the appellate Deputy Commissioner(CT). 8. It is seen that the appellate Deputy Commissioner (CT) has remanded the matter to the assessing authority for reconsideration based on the outcome of the Special Leave petition filed against the decision in the case of Mohan Breweries and Distilleries Limited. 9. The learned Government Advocate appearing for the respondents pointed out that the impugned orders, in these cases, have been passed under Section 32 of TNGST Act, 1959, by which the Deputy Commissioner has invoked his special powers and in the event of matter being sent back to the assessing officer and await the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) involves an issue on which the Special Tribunal has given its decision adverse to the revenue in any other proceedings, and an appeal with the Supreme Court against the order of the Special Tribunal is pending, the period of time between the date of the said order of the Special Tribunal and the date of the order of the Supreme Court shall be excluded in computing the period of five years as contemplated under Section 32(2)(c) of the Act. 10. In all the instant cases, the subject matter in issue is covered by the order passed by the Hon'ble Division Bench and the matter is pending before the Hon'ble Supreme Court. Therefore, it would be appropriate for the Revenue to await the decision in the case of Mohan Breweries and Dist ..... X X X X Extracts X X X X X X X X Extracts X X X X
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