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TMI Blog2020 (6) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... etition, the petitioner which is a company incorporated under the Companies Act, 1956 has urged this court to quash the notice of demand dated 15.05.2020 (Annexure-2 to the writ petition) and further, to prohibit the respondents from acting in furtherance of the said notice dated 15.05.2020. [3] Mr. B N Majumder, learned counsel appearing for the petitioner has submitted that the petitioner has filed the first revision petition under Section 70 of the Tripura Value Added Tax Act, 2004, hereinafter referred to as TVAT Act, against the order of assessment dated 17.01.2020 for the assessment years 2016-17 and 2017-18. Mr. Majumder, learned counsel has further pointed out that a separate petition for staying the operation of the said assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... categorically observed in the said order that "the petitioner has not deposited necessary pre-requisite money as required U/S 70(2) of the TVAT Act, 2004 for which the case is liable to be rejected. However, for the fair ends of justice let the petitioner be provided one opportunity to deposit the pre-requisite money as required U/S 70(2) of the TVAT Act, 2004." The next date for that case has been appointed on 07.07.2020 at 12.20 pm to appear before the revisional authority for consideration of the admission." For purpose of reference, the relevant provision of Section 70(2) of TVAT is reproduced hereunder: "70 (1)...... 70 (2) In the case of any order other than an order to which sub-section (1) applies, passed by any person appoin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pliance of proviso to sub-Section (2) of Section 70 of the TVAT Act. [9] This court finds sufficient force in the submission made by Mr. Bhowmik, learned Advocate General. But as from the record it has surfaced that the said amount has been shown on account as the excess payment, the revisional authority (the Commissioner of Taxes, Government of Tripura) is directed to consider the said excess amount and adjust the same against the pre-requisite payment in terms of Section 70(2) of the TVAT Act, if the said amount is really the excess amount. Since the revisional authority has fixed date on 07.07.2020 for consideration of admission, till that day, no coercive action shall be taken against the petitioner on the basis of the assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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