9911796707
TMI Blog2022 (1) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... .P.Raj Kumar For Respondents: Ms.Amirta Poonkodi Dinakaran Government Advocate ORDER The petitioner had earlier challenged notice issued to the petitioner for recovering the ineligible credit availed by the petitioner contrary to Section 19(11) of the Tamil Nadu Value Added Tax Act, 2006. 2. These writ petitions were disposed along with a batch by this court by its order dated 17.07.2013 in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be quashed. 5. Opposing the prayer, the learned Government Advocate for the respondent submits that the issue is squarely covered against the petitioner in terms of the above decision cited by the learned counsel for the petitioner himself and therefore there is no merits in this writ petition. Asfaras the penalty is concerned, it is submitted that the respondents are not required to extend the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit is concerned there is no case made out by the petitioner. 9. Under these circumstances, the petitioner is directed to pay the amount confirmed in the impugned orders for a sum of Rs. 70,720-00 and Rs. 2,84,642-00 for the respective Assessment Year. As far as the imposition of penalty which appears to be 200% of the amount confirmed in the impugned order is concerned the petitioner appears t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s permitted to make additional representation if any. 11. In the result, these writ petitions stand partly allowed by quashing the impugned order in so far as the imposition of penalty is concerned. The petitioner shall pay the amount of tax/input tax sought to be recovered within a period of forty five (45) days from the date of receipt of a copy of this order. Liberty is also given to the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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