2017 (10) TMI 184

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.... ORDER Heard Mr.P.Rajkumar, learned counsel for the petitioner and Mrs.Narmadha Sampath, learned Special Government Pleader accepting notice for the respondent. By consent, the writ petitions are taken up for joint disposal. 2. The petitioner is before this Court challenging the show cause notices issued by the respondent for composition of offence under Section 71(3)(e) of the Tamil Nadu Value ....

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....release orders on 30.3.2017. 5. Immediately, the petitioner approached a sales tax consultant and prepared revision petitions on 25.4.2017 to be presented before the Joint Commissioner (CT), Coimbatore Division. However, it appears that the revision petitions were not immediately presented, but presented only on 21.8.2017. Further, the Joint Commissioner, by orders dated 21.8.2017, returned the r....

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....icating the one time tax to be paid along with penalty. 7. However, in the instant case, no such compounding orders were issued. But, the Check Post Officer collected the said sum of Rs. 2,89,868/- and Rs. 2,86,085/- respectively. It is not known as to how the computation was done. If a compounding order is passed, then the petitioner could have challenged the same before the Revisional Authority....