TMI Blog2019 (6) TMI 1312X X X X Extracts X X X X X X X X Extracts X X X X ..... Justice M. Sundar For the Petitioner : Mr.N.Thiyagarajan, Senior Counsel for Mr.R.Dileepan For the Respondent : Mr.M.Hariharan Additional Government Pleader ORDER Mr.N.Thiyagarajan, learned Senior instructed by Mr.R.Dileepan, learned counsel on record for writ petitioner is before this Court. Mr.M.Hariharan, learned Additional Government Pleader accepts notice on behalf of sole respondent. 2. With consent of learned counsel on both sides, main writ petition itself is taken up and is being disposed of. 3. Entire matter turns on a very narrow compass. 4. To put it in a nutshell, writ petitioner has ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Along with this revision, certain supporting material were annexed. In this revision, it was contended that writ petitioner had used the aforesaid goods only for construction of his own educational institution and in any event turnover is below ₹ 50 lakhs. 9. According to writ petitioner, revision petition remained dormant and therefore, a reminder dated 11.04.2019 was sent. 10. Thereafter, respondent has passed the impugned order, rejecting the aforesaid revision made by the writ petitioner, inter alia under Section 22(6) of TNVAT Act. 11. Learned Senior Counsel for writ petitioner submitted that if an opportunity of personal hearing had been granted before rejecting the revision, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring also, but before the personal hearing. Also to be noted, it is 15% of the tax due alone excluding the penalty. d) If 15% of the tax due is not paid by writ petitioner before the personal hearing, there shall be no personal hearing and the impugned orders shall stand revived. e) if writ petitioner pays 15% of the tax due and avails the personal hearing, respondent shall hear the revision made by writ petitioner afresh and pass orders afresh in accordance with law. f) after personal hearing on 10.07.2019, orders afresh in the revision shall be passed within six weeks therefrom. g) After passing orders afresh, the order so passed in the revision shall be communicated to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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