2017 (3) TMI 581

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....he Respondents : Mr.R.Karthikeyan, Additional Government Pleader ORDER This Writ of Certiorarified Mandamus has been filed, calling for the records on the file of the 1st respondent in his proceedings in TIN/No.33545265391/2016-17 dated 01.11.2016 and quash the same as illegal, violative of the provisions of the Tamil Nadu Value Added Tax Act, 2006 and against the principles of natural justi....

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....nd and Cheque No.040578 was forcibly obtained from the petitioner on 17.09.2016, when a surprise inspection was made in the petitioner concern. 6.The learned Additional Government Pleader pointed out that the petitioner himself has given a statement before the authorities, agreeing to pay the said amount and gave the abovesaid cheque. This contention is seriously rebutted by the learned counsel....

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.... Rule 23 - Tamil Nadu Value Added Tax Rules 2007 and the same is extracted hereunder: "Rule 23. Mode of payment - The taxes or other amounts due under the Act shall be paid - R.23(1)(a) by remittance into State Bank of India or any other bank authorized by the Government from time to time; or R.23(1)(b) by remittance in cash into a Government Treasury or to the assessing authority or othe....

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....her that the category of dealers as may be directed by the Commissioner of Commercial Taxes shall make electronic payment of tax through the website of the Commercial Taxes Department.] [Provided also that every registered dealer liable to pay tax under the Act, whose taxable turnover in the preceding year exceeds two crores of rupees, shall pay the tax only by means of electronic payment throu....