2018 (2) TMI 1382

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.... 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 affidavit, and additional counter affidavit fi....

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....T), 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; (ii) D.D. No. & Date Amount Collected Date of Receipt 063757/03.05.2017 Rs.42,551.....

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....ndent 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. Therefore, the petitioner has sought for a direction upon the second respondent to authorize and empower the third respondent to take ....

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....r 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 the fifth respondent, the fifth respondent shall forthwith lift the attachment of the petitioner&#39;s bank account, and issue necessary in....