TMI Blog2023 (3) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... this order. (ii) Upon condition that the amount as above is so remitted, the objections of the petitioner filed on 22.12.2014 shall be taken into account as though they constitute an application for rectification under Section 84 of the Act, and disposed within a period of four weeks thereafter. These writ petitions stand disposed. - W.P.Nos.15758, 15765, 15768 & 15769 of 2020 and W.M.P.Nos. 19594, 19595, 19596, 19597, 19598, 19599, 19601, 19602 of 2020 - - - Dated:- 17-3-2023 - Honourable Dr.Justice Anita Sumanth For the Petitioner : Mr.S.Kanmani Annamalai (in all writ petitions) For the Respondents : Mrs.K.Vasanthamala Government Advocate (in all writ petitions) COMMON ORDER Challenge in these writ petitions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipment, industrial testing meters, transformers, relay panes, and other materials to enable them to execute service orders. Such purchases do not require to be reported. 6. In any event, upon reconciliation of the books of accounts and monthly returns since they had found certain export sales and corresponding purchases not reported in the monthly returns, revised returns along with VAT reconciliation sheet had been filed. They further objected to the equal addition made in the assessment orders and in all, sought a re-assessment of the orders passed and waiver of the demands. 7. Vide that representation, the petitioner has advanced two prayers. The first is for re-assessment based on the fact that the petitioner was not heard in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on unless it is accompanied by satisfactory proof of the payment of tax admitted by the applicant to be due or any such instalment thereof as might have become payable, as the case may be. This is a lacunae that the petitioner is bound to remedy. 10. On the other hand, there has been substantial elapse of time from the inception of the original proceedings in October, 2014 till 2020 when the present impugned orders have been passed. Hence the following directions are issued: (i) The petitioner will remit the taxes on the turnover that was omitted to be offered along with interest for the delay within two weeks from the date of receipt of this order. (ii) Upon condition that the amount as above is so remitted, the objections ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
