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2019 (7) TMI 452

..... f TNVAT Act. 'Government' is a term of art qua TNVAT Act as the same has been defined in Section 2(22) of TNVAT Act. There is no dispute that Government, as defined in Section 2(22) of TNVAT Act, has not been arrayed as a respondent herein. This Court deems it appropriate to direct the State counsel to communicate this order to the Government, within the meaning of Section 2(22) of TNVAT Act, for considering the remission application of the writ petitioner being remission application dated 19.06.2019. Writ petitioner shall pay a sum of ₹ 10,00,000/- towards interest due within eight weeks from the date of receipt of a copy of this order - If the writ petitioner pays the aforesaid sum within the aforesaid time frame, the Govern .....

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..... nt remaining unpaid after the dates specified for its payment, attracts interest at a specified rate. This Court is informed that the position is similar under CST Act also. 6.There is no disputation or disagreement that this is a case where interest in the aforesaid manner has been attracted. This is a case where the writ petitioner has sought waiver of interest. Before this Court proceeds further, it is noticed that first of the writ petitions, namely W.P.No.18812 of 2019 pertains to CST and interest on belated payment, which the writ petitioner is liable to pay, is only ₹ 42,127/- (Rupees Forty Two Thousand One Hundred and Twenty Seven only) in all. Writ petitioner undertakes to pay this entire sum of ₹ 42,127/-(Rupees Forty .....

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..... adequate power to grant waiver. More importantly, it is the specific and emphatic submission of learned counsel for writ petitioner that such waiver has been granted by the Government to similarly placed persons i.e, persons similarly placed qua the writ petitioner. If this be the case, considering the peculiar facts and circumstances of this case, this Court is of the view that it would be appropriate to direct the Government to consider the petitioner's aforesaid representation dated 19.06.2019, which is for remission of aforesaid interest i.e., ₹ 39,98,914/- (Rupees Thirty Nine Lakhs Ninety Eight Thousand Nine Hundred and Fourteen). However, this Court considers it appropriate to impose a condition precedent for the Government .....

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..... gned order will stand automatically revived without reference to this Court and it will be open to the respondent to proceed in accordance with law. c) If the writ petitioner pays the aforesaid sum within the aforesaid time frame, the Government shall consider the writ petitioner's application for remission of interest, being application dated 19.06.2019 and dispose of the same in a manner known to law within eights weeks from the date of payment of aforesaid sum albeit within the aforesaid time frame. On disposing of the writ petitioner's application for remission, disposal of the same shall be communicated to the writ petitioner under due acknowledgement within 7 working days from the date of such order. These writ petitions are d .....

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