TMI Blog2021 (12) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... tc., batch in depositing a sum of ₹ 25 lakhs within a period of 60 days from the dated of receipt of copy of this order with the respondent as and when such deposit is made by the petitioner within the aforesaid period, in two instalments the respondent shall take up the case and pass fresh order on merits and in accordance with law. The impugned orders which stand quashed subject to payment of the amount within the prescribed period, shall be treated as Show Cause Notice to the petitioner - petition disposed off. - W.P.Nos.11414, 11416, 11419, 11422, 11425, 11428 & 11433 of 2021 And W.M.P.Nos.12122, 12128, 12132, 12134, 12138, 12142 & 12149 of 2021 - - - Dated:- 26-11-2021 - Honourable Mr.Justice C.Saravanan For the Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n a business under the name and style of M/s. Rajesh Traders and had surrendered the Registration Certificate obtained under the Tamil Nadu Value Added Taxt Act, 2006 on 02.02.2017. 4. The said petitioner was engaged in the said business from 2010. After the registration was cancelled, the enforcement wing of the Commercial Tax Department made a surprise visit to the business premises of the said petitioner and called upon the said petitioner to furnish the details of the turnover between the period 2010-11 and 2015- 16 within a period of one week. However, the said petitioner (L.Rajesh) in W.P.Nos.11414 etc., batch, failed to furnish the details. 5. Under these circumstances, separate notice for the Assessment Years namely 2010-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s proceeded to pass the Impugned Order dated 21.12.2018, and has affixed the order in the principle place of business of the said petitioner. 10. The total tax due as determined in the impugned orders is ₹ 87,11,227/- and the penalty of ₹ 31,59,863/- cumulatively amounting to Rs. 1,18,71,140/- as detailed below:- Tax Penalty Total 2010-11 ₹ 12,09,214.00 ₹ 18,13,821.00 ₹ 30,23,035.00 2011-12 ₹ 23,01,639.00 ₹ 3,31,666.00 ₹ 26,33,305.00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that the attachment order should be allowed to continue till the amount due is paid by the petitioner in W.P.No.11414 of 2021 etc., batch. 13. Heard learned counsel for the petitioner and for the respondents. Perused the impugned order dated 21.12.2018 for the respective assessment years 2010-11 etc., batch and the demand notice. The facts on record indicate that the petitioner in W.P.No.11414 of 2021 etc., batch had closed on the business on 02.02.2017. The enforcement wing realized that there was something amiss as the said petitioner had closed on the business and therefore, to call upon him to furnish the details. 14. However, the petitioner in W.P.No.11414 of 2021 etc., batch. did not co-operate with the respondent and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent shall issue a corrigendum to the aforesaid Show Cause Notice ( Order quashed hereien ) which has to be answered by the petitioner within a period of 45 days from the date of receipt of the order, also the petitioner is at liberty to take out all defences available to him that are known under law within the period of 30 days. While giving the aforesaid reply, the respondent shall endeavour to pass final order within a period of 180 days thereafter. It is made clear that the amount directed to be paid pursuant to this order shall be treated as deposit and shall be appropriated only subject to final the outcome of the remand proceedings. 17. If the petitioner fails to deposit the amount, within the specified time the impugned orders ..... X X X X Extracts X X X X X X X X Extracts X X X X
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