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

....ER : 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 direct the 1st respondent to grant stay till d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 suppressed certain sales and purchases and estimated hu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppeal 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 pending disposal of their appeal. The first resp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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.(MD) No.14024 of 2011 between Tvl. Rayalaseema Concrete....