Appeal allowed; contempt order quashed after officials showed compliance, tendered apologies, non-compliance found inadvertent and coercive sanctions ...
The HC, noting precedent favoring dismissal, granted conditional relief to the petitioner in a tax dispute under the TNVAT/GST transition, holding that the petitioner may file an appeal before the Appellate Authority, Joint Commissioner (Appeals) (JC(A)), BiBikulam, Madurai, within 15 days of receipt of this order. The petition is disposed of on the condition that the petitioner deposits Rs.35,00,000 within 15 days; failure to comply will warrant dismissal. The JC(A), not originally a party, is suo motu impleaded as the fourth respondent. The order preserves the Government's revenue interest while permitting adjudication on the merits by the statutory appellate forum.
The HC, noting precedent favoring dismissal, granted conditional relief to the petitioner in a tax dispute under the TNVAT/GST transition, holding that the petitioner may file an appeal before the Appellate Authority, Joint Commissioner (Appeals) (JC(A)), BiBikulam, Madurai, within 15 days of receipt of this order. The petition is disposed of on the condition that the petitioner deposits Rs.35,00,000 within 15 days; failure to comply will warrant dismissal. The JC(A), not originally a party, is suo motu impleaded as the fourth respondent. The order preserves the Government's revenue interest while permitting adjudication on the merits by the statutory appellate forum.
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