2018 (2) TMI 1382

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....31780 of 2017, W. M. P. No. 34925 of 2017 - -<br>CST, VAT & Sales Tax<br>T. S. Sivagnanam, J. For the Petitioner : Mr. K. Senguttuvan For the Respondents : Mr. K. Venkatesh ORDER Heard Mr.K.Senguttuvan, the learned counsel appearing for the petitioner, Mr.K.Venkatesh, the Government Advocate for the respondents, and perused of the materials placed on record, including the counter affid....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the fifth respondent/Assistant Commissioner (CT), in paragraph No.11, the following tabulated statements has been given :- (i) Year Tax Demand Penalty Demand Total 2015-2016 Rs.16,71,063.00 Rs.25,06,595.00 Rs.41,77,658.00 2016-2017 Rs.8,70,346.00 Rs.13,05,519.00 Rs.21,75,865.00 Total Rs.25,41,490.00 Rs.38,12,114.00 Rs.63,53,523.00 &nbsp; (i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ever, in respect of the said penalty, the petitioner has filed a Revision Petition before the third respondent, and the third respondent has returned the petitioner&#39;s Revision Petition on the ground that, he is only an Officer, in the cadre of Joint Commissioner, holding full additional charge of the Additional Commissioner (Revision Petition) and he cannot entertain the Revision Petition. The....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the entire tax amount and therefore, the attachment of the petitioner&#39;s bank account should be immediately lifted and the petitioner should be permitted to pursue his revisional remedy, challenging the levy of penalty. 8. Accordingly, this Writ Petition is disposed of with the following directions:- i) Since the petitioner has paid the entire tax amount, rather what has been assessed by ....