2020 (9) TMI 115

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..... JUSTICE M.S. RAMESH For Petitioner : Mr. S.S. Ravi Kumar (in both cases) For Respondents : Mr. R. Swarnavel GA for R1 & R2 (in both cases) COMMON ORDER Today, the matter is called through video conferencing. By consent of both the parties, these writ petitions are taken up for final disposal. 2. Though the authorities herein have proposed to levy tax and penalty on various grounds....

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....en separately shown in the invoices without including the same in the cost of the goods, the tax cannot be levied on the same. This clarification of the Division Bench was made pursuant to the impugned orders passed in the present writ petitions, which has not been brought to the notice of the authorities. As such, it would be appropriate to grant liberty to the petitioner to place the present dec....