2019 (7) TMI 452

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.... all three respondents in both these writ petitions . 3.With consent of learned counsel on both sides, main writ petitions itself are taken up, heard out and are being disposed of. 4. This Court is informed that subject matter of both these writ petitions are one and the same. Considering the trajectory of the hearing today and the order which this Court proposes to pass, suffice to say that subject matter is payment of interest on belated payment of tax liability under 'Central Sales Tax Act, 1956' ('CST Act' for brevity) as well as 'Tamil Nadu General Sales Tax Act' ('TNGST Act' for brevity). 5.It is not in dispute that under Section 24(3) of TNGST Act for delay in payment of tax, the amount remaining un....

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....ed counsel draws the attention of this Court to Section 17 of TNGST Act and submits that Section 17 of erstwhile TNGST Act is now Section 31 of 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', which shall hereinafter be referred to as ' TNVAT Act, 2006' . Section 31 of TNVAT Act reads as follows: '31.Power of Government to notify remission._ The Government may, in such circumstances and subject to such conditions as may be prescribed, by notification, remit the whole or any part of the tax or penalty or interest or fee payable in respect of any period by any dealer under this Act.' 9. Adverting to Section 31 of TNVAT Act, learned counsel submits that Government has ample and adequate power to ....

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....not been arrayed as a respondent herein. Therefore, this Court deems it appropriate to direct the State counsel to communicate this order to the Government, within the meaning of Section 2(22) of TNVAT Act, for considering the remission application of the writ petitioner being remission application dated 19.06.2019. 11. In the light of the narrative thus far, following order is passed: a) Writ petitioner shall pay a sum of Rs. 10,00,000/- (Rupees Ten Lakhs only) towards interest due vide impugned order dated 17.06.2019 in W.P.No.18814 of 2019 within eight weeks from the date of receipt of a copy of this order; b) If the writ petitioner does not pay the aforesaid sum within the aforesaid time frame, impugned order will stand automatical....