2019 (9) TMI 235

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....MAR SHAVILI, JJ. For The Petitioner : Dr. S. R. R. Viswanath For The Respondents : G. P. for Commercial Tax ORDER: (Per V. Ramasubramanian, J) Aggrieved by an arrear notice issued by the Assistant Commissioner (ST), demanding payment of the balance of tax in respect of two assessment years, viz., 2012-13 and 2013-14, and penalty in respect of the assessment year 2012-13, the Dealer ....

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....ty and got it dismissed. The petitioner has now gone before the Value Added Tax Appellate Tribunal by way of a second appeal. In this process, the petitioner has already paid 50% of the penalty. What is demanded by the impugned notice is the balance 50%. 5. Since the petitioner is already on second appeal and also since he has already paid 50% of the penalty, we are of the considered view that ....