TMI Blog2018 (10) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... ed opinion, the respondent cannot seek any penalty for the assessment year 2004-05 even if the respondent found that there was arrears tax for the assessment year 2004-05. Penalty set aside - petition allowed. - W.P(MD)No.8248 of 2010 And M.P(MD)No.1 of 2010 - - - Dated:- 10-10-2018 - Mrs. Justice J. Nisha Banu For the Petitioner : Mr.A.S.Mujibur Rahman For the Respondent : Mr.D.Muruganandam Additional Government Pleader ORDER The present writ petition has been filed for issuance of a Writ of Certiorari, to call for the records relating to the final assessment proceedings passed by the respondent in his proceeding in C.S.T 504087/04-05, dated 07.05.2010, received by the petitioner on 13.05.2010 and quash the same. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 1,06,358/- to the petitioner and as per the request of the petitioner, the respondent adjusted the said amount to the petitioner's sister concern Tvl.Gopal Poly Bags Industries (P) Ltd., Virudhunagar, for the assessment years 2009-10 in TIN No. 33595721131 and this amount was accordingly adjusted. However, to the petitioner's shock and surprise, the respondent issued the assessment order CST 504087/04-05, dated 07.05.2010, raising a demand of tax of ₹ 95,217/- and also a penalty of ₹ 71,413/- under Section 9(2)(b) read with Section 12(3)(b) of the TNGST Act. 4.Learned counsel for the petitioner would further submit that the petitioner has already paid the amount of ₹ 1,06,358/- vide SBI cheque for the mont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndable amount of ₹ 1,06,358/- and admittedly, the said amount was lying with the respondent and it was refunded only in the year 2009. It is the contention of the respondent that the petitioner did not point out that the amount paid was for the assessment year 2004-05, instead, he accepted the same and submitted a petition seeking to adjust the excess amount of ₹ 1,06,358/- to their sister concern Tvl.Global Poly Bags Industries (P) Ltd., Virudhunagar, for the assessment year 2009-2010 bearing TIN No.33595721131. 7.Therefore, in my considered opinion, it is an accepted fact that the mistake was committed by the respondent in crediting the entry tax in the assessment year 2003-04 instead of 2004-05. One cannot expect to rememb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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