TMI Blog2023 (7) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner at the time of filing the appeal - HELD THAT:- At the time of filing the appeal itself, the petitioner has paid 25% of the disputed tax. By way of this impugned order, the first respondent insisted the petitioner to pay further 25% of the disputed tax. The appeal was filed in the year 2019 and it is yet to be disposed for want of written submission from the third respondent. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,43,508/-. 2. The case of the petitioner is that the petitioner is engaged in works contract service and an assessee on the file of the third respondent. According to the petitioner, they are prompt in filing the monthly returns as required under the Tamil Nadu Value Added Tax Act, 2006. The grievance of the petitioner is that the third respondent has passed a revision of assessment order in TI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eking an interim stay before the first Appellate authority and the first appellate authority has passed a conditional order directing the petitioner to pay further 25% of the disputed tax i.e Rs. 1,85,877/- in addition to the amount already paid by the petitioner at the time of filing the appeal and also a direction has been issued to the petitioner to furnish bank guarantee for the balance tax am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ercial Taxes Department conducted a surprise inspection at the petitioner's office on 28.03.2017. While deciding the petition for stay, the first appellate authority has considered several factors, such as prima facie case, public interest, balance of convenience etc., and passed the above conditional order. Therefore, there is no reason to interfere with the order of the first respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2023 is set aside, with a direction to the first respondent to dispose of the appeal in TNVAT A.P.No. 57/2019, within a period of six weeks from the date of receipt of a copy of this order. Till such time, the respondents shall not take any coercive steps to recover the amount from the petitioner. No costs. Consequently, connected Miscellaneous Petition is closed. - - TaxTMI - TMITax - CS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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