2020 (3) TMI 1092

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....as For Respondent (in both W.Ps.): Mr. A.N.R.Prathap, Govt. Advocate (Taxes) C O M M O N O R D E R The levy of interest under Section 24 (3) of the erstwhile TNGST Act (now TNVAT Act) at Rs. 1,70,950/- and 4,56,296/- for the incorrect availment of deferral for the assessment years 2001-02 and 2002-03, by separate orders of the respondent, dated 31.03.2011 are challenged in these writ peti....

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....d by the respondent and the only stipulation to claim the benefit of deferral of sales tax is that the base volume and base sale value have to be reached in that year and they have crossed the base production volume and sale value and requested to drop the proposal of levying interest under Section 24 (3) of the TNGST Act. The reply was examined and found to be not acceptable, since as per Eligibi....

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....nterest. 5. This Court has considered the said submissions made by the learned counsel for both sides and perused the materials available on record. 6. Considering the facts and circumstances of the case and having regard to the submissions made by the learned counsel for both sides, this Court, in order to give an opportunity, by treating the impugned orders as show cause notices, directs t....