TMI Blog2020 (8) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... findings made by the Waiver Committee, in this regard. Refusal to recommend the waiver of the amount relating to non-submission of 'C' forms - HELD THAT:- The BIFR order dated 17.10.2008 in paragraph 10.(B)8 has ordered for exemption in favour of the company from all penalties, penal charges, including interest, interest on interest etc., and all other levies of such nature levied or leviable for late payments of sales tax, late filing of returns etc. As such, the department may not be justified in rejecting such a finding of the BIFR, on the ground that there is no proof to support the loss of records and thereby defy the orders of BIFR - Even assuming that such records are available, the department may not have any option exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sitated him to file the present writ petitions. 3. Pending the writ petitions, the department, through its letter dated 15.11.2019, had requested to the Waiver Committee of the Government for passing suitable orders, in which the penalty levied under the TNGST Act for the year 1999-2000 for a sum of ₹ 31,25,200/-, as well as the interest on the belated payment of deferred tax for the years 2000-01 to 2005-06 amounting to ₹ 1.14 crores was recommended to be waived. However, the amount of ₹ 80,42,027/- relating to non-submission of 'C' forms for the years 1994-95, 1995-96, 1998-99 and 2000-01 was not recommended, on the ground that there was no proof to support for the loss of records. 4. At this juncture, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in view of the orders of BIFR. In this regard, if the petitioner is granted liberty to approach the Government with a representation seeking for such a waiver, the ends of justice could be secured. 7. In the light of the above observations, the impugned Notice in Rc.A3/5843/2000 dated 22.04.2015 is set aside. Consequently, the petitioner is granted liberty to make a representation to the first respondent seeking for waiver of the amount of ₹ 80,42,027/- relating to non-submission of 'C' forms for the years 1994-95, 1995-96, 1998-99 and 2000-2001 and on receipt of such a representation, the first respondent shall consider the same and take appropriate course of action, in accordance with the orders of the BIFR passed in Cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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