TMI Blog2020 (9) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... ffer was made voluntarily on the side of the assessee, of course, in the context of conditions imposed under the relevant provisions of the TNVAT Act to deposit 25% of the demand/tax due, as pre-deposit being the pre-condition to entertain the appeal. Only in order to get instructions to that offer made by the assessee side, the counsel appeared on behalf of the revenue seems to have taken time and only at that stage those writ appeals came to be disposed by our Division Bench in the common order dated 05.12.2019. The impugned assessment order and the impugned demand dated 12.07.2019 made by the assessing authority for the assessment years 2013- 14, 2014-15 and 2015-16 respectively, which are impugned in the respective writ petitions, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of alternative appellate remedy. The learned Judge also had given liberty to the assessee to file necessary appeals, which remedy since was available statutorily, within a period of four weeks and further directed that once such appeal is filed, the same was directed to be entertained by the appellate authority without reference to the period of limitation. 3.1. Aggrieved by the said common order passed by the learned single Judge in the said writ petitions, the assessee filed intra Court appeals in W.A. Nos.4066, 4063 and 4055 of 2019. 3.2. Those writ appeals were also rejected by this Division Bench, by its common order dated 05.12.2019, since the order of the learned single Judge dated 05.09.2019 was made rejecting the plea of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of the TNVAT Act to deposit 25% of the demand/tax due, as pre-deposit being the pre-condition to entertain the appeal. Only in order to get instructions to that offer made by the assessee side, the counsel appeared on behalf of the revenue seems to have taken time and only at that stage those writ appeals came to be disposed by our Division Bench in the common order dated 05.12.2019. 7. In response to the said pointed query, the learned counsel for the assessee made submissions stating that, if at all this Court feel that the issue raised in these matters against the impugned assessment of the revenue can be agitated before the appellate authority, instead of seeking a pre-deposit of 25%, the assessee would be ready to make s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority within an outer limit of four months. 10. In view of the said consensus reached between the parties, as has been submitted by the learned counsel for the assessee as well as the revenue, having regard to and taking on record the said submissions to pass a consent order as desired by them, this Court is inclined to dispose of these review applications with the following order: (i) The impugned assessment order and the impugned demand dated 12.07.2019 made by the assessing authority for the assessment years 2013- 14, 2014-15 and 2015-16 respectively, which are impugned in the respective writ petitions, ie., W.P.Nos.26527, 26531 and 26524 of 2019, which are the subject matter in Writ Appeal Nos. 4066, 4063 and 4055/2019 are here ..... X X X X Extracts X X X X X X X X Extracts X X X X
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