2010 (2) TMI 1100

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....mil Nadu General Sales Tax Act, 1959. The petitioner-company was closed as a sick industry in the year 1998 and on completion of the BIFR proceedings, the company has been revived by the new management in the year 2006. It is stated that after the company was revived in 2006, a letter was issued to the sales tax authorities in March 2006 requesting the authorities to furnish the copies of various documents relating to the company since no records are available with them, which forms the basis in arriving at the amount of tax payable by the company. It is seen that after receiving the said letter, the second respondent had issued a notice on October 18, 2006 demanding an amount of Rs. 82,05,48,103 as arrears of tax for the year commencing....

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.... the necessary information to which the petitioner is legally entitled to. The operative portion of the order is extracted hereunder: "Accordingly, the writ petition is disposed of with the direction to the petitioner to approach the Commissioner of Commercial Taxes and on the petitioner approaching the Commissioner of Commercial Taxes is directed to furnish all the necessary information, to which the petitioner is legally entitled to, having regard to the huge sum of demand and having regard to the fact that the petitioner-company is just coming out of sickness and thereafter, pass suitable orders by rendering all possible help to the petitioner. No costs. The connected miscellaneous petition is closed." It is the case of the petitio....

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....s the petitioner is repeating the same story that the documents are not available, which would show that the very intention of the petitioner is to prolong the matter. There is no dispute that for the period from 1978-79 to 1997-98, a huge amount of arrears of tax was assessed by the Department for the business carried on by the previous management. In the absence of documents, as stated tay the petitioner certainly it is not possible for the petitioner to reply and give proper explanation to the huge demand made by the respondentDepartment. In such view of the matter, this court sets aside the notice dated December 24, 2009 and permits the petitioner to appear before the second respondent on February 15, 2010, through its authorised rep....