2014 (9) TMI 850

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ional Government Pleader ORDER :- PER : R Subbiah The writ petition has been filed seeking a Writ of Certiorarified Mandamus to quash the proceedings in S.P.No.33/2014 in TNVAT.AP.55/2014 dated 04.06.2014, on the file of the 1st respondent, insofar as the condition to file a Security Bond or Bank guarantee for the balance of tax and entire penalty of Rs. 1,24,099/- is concerned and to dir....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s on 31.10.2013 under Section 22(2) of the TNVAT Act on self assessment basis, by accepting the Form - I returns filed by the petitioner. The petitioner's place of business was inspected by the Enforcement Wing Officers on 04.09.2012 and during the said inspection the inspecting officials alleged certain irregularities and discrepancies and unilaterally concluded that the petitioner has suppre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....xplanations. Hence, the petitioner preferred an appeal in TNVAT.AP.55/2014 before the first respondent disputing a tax of Rs. 60,260/- and penalty of Rs. 90,390/- and nearly 70% of the disputed tax was already paid. For the balance of disputed tax of Rs. 44,945/- and the entire penalty of Rs. 90,390/-, the petitioner filed an application for stay of collection of the said amounts in S.P.No.33/2014....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ubmit that in similar circumstances, this Court on 09.12.2011 has allowed the Writ Petition in W.P.(MD) No.14024 of 2011 by following the judgment of the Division Bench of this Court and directed the petitioner therein to execute a personal bond for the balance amount, instead of furnishing security bond or bank guarantee. 6. I have perused the copy of the order dated 09.12.2011, made in W.P.(M....