2020 (4) TMI 37

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....e (Taxes) ORDER The tax and penal interest, in respect of the deferral availed before reaching the volumes of base sale and base production fixed by the TIIC Limited, Chennai, imposed on the petitioner, by way of the show cause notice dated 25.05.2012 under Section 24 (3) of the erstwhile TNGST Act, (now TNVAT Act) is challenged in this writ petition. 2. The case of the petitioner is that as pe....

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....ed not exceeding Rs. 70.15 lakhs for five years i.e, from 01.03.1997 to 28.02.2002 and repayment to be made from 01.03.2002 to 28.02.2007. As per G.O.(Ms) No.119, CT&RE Department, dated 13.04.1994, in the case of expansion category, the dealer is eligible for deferral of sales tax only on the increased volume of production / base sale volume. For the purpose of determining the increased volume of....

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....ction 24 (3) of the TNGST Act was issued by the respondent in respect of the incorrect availment of deferral, which works out to Rs. 15,30,300/-, with liberty to the petitioner to file their objections within 15 days of such notice. Without filing the objection, the writ petition came to be filed. Hence, the writ petition is liable to be dismissed. 4. Heard both sides and perused the materials a....