TMI Blog2020 (4) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... , the interest free deferral scheme would come into operation - HELD THAT:- The petitioner is granted two weeks time from the date of receipt of a copy of this order for filing appropriate objections. The petitioner is also permitted to adduce evidence and file necessary documents / forms along with their objections. Petition disposed off. - Writ Petition No.23861 of 2012 And M.P.No.1 of 2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een availing the deferral scheme for the full period of five years. After the expiry of deferral period, the petitioner has also paid the tax due for the deferred period and all such payments were also completed in the year 2002 itself. Hence, the impugned notice is arbitrary and illegal and it is liable to be set-aside. 3. According to the averments made in the counter affidavit filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d expansion in the last three years was 6,11,294 Kgs / ₹ 625.01 lakhs. Till reaching the volume of production / sales specified above, the petitioner has to pay the tax and any liability in excess of the sales specified above would be eligible for deferment. A check of deferral register and ledger for the year 2000-01 reveals that the petitioner has reached the ceiling fixed at ₹ 625.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner to file objection to the show cause notice. 6. The learned Government Advocate (Taxes) for the respondent has no serious objections for granting such relief to the petitioner. 7. Having regard to the facts and circumstances of the case and considering the submissions made by the learned counsel for both sides, this Court passes the following order:- The petitioner is grante ..... X X X X Extracts X X X X X X X X Extracts X X X X
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