2022 (3) TMI 225

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ticle 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: "A. This Hon'ble Court may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ or order quashing and setting aside order dated 13.2.2020 (annexed at Annexure A) passed by the Tribunal and the matter may please be restored to the file of the Tribunal for hearing on merits; B. This Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order restraining coercive recovery for the year 2011-12 under the Vat Act till disposal of appeal by the Tribunal. C. This Hon'ble Court may be pleased to issue a wr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... "Working out the amount of undisclosed sales to Rs. 1,56,63,524/- by adding Rs. 78,31,762/- in the amount of the stock difference being Rs. 78,31,762/- at the rate of 100%, the total payable tax has been figured out to Rs. 58,73,822/-, comprising Rs. 23,49,529/-, the tax at the rate of 15%, including Rs. 19,57,941/-, the tax at the rate of 12.5% and Rs. 3,91,588/-, additional tax at the rate of 2.5% on Rs. 1,56,63,524/- and Rs. 35,24,293/-, the penalty at the rate of 150% on Rs. 1,56,63,524/- under Section-34(7). Since the merchant has not paid any tax, the final due amount remains is Rs. 58,73,822/-. The merchant be informed by issuing demand notice for the same." 6. It appears that the assessment order dated 29.03.2012 referred to ab....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bunal vide order dated 13.02.2020 permitted the writ applicant to withdraw the Second Appeal. The operative part of the order reads thus: "Order The appellant is permitted to withdraw the present Second Appeal No.441 of 2019 to join the Amnesty Scheme - 2019, with liberty to file Restoration Application in case of application is rejected by Authority within one month. It is further directed that once application of appellant is accepted by the Authority for the Amnesty Scheme - 2019 and thereafter, if appellant fails to comply or fails to fulfill the condition of the Amnesty Scheme - 2019, then appellant will not be at liberty to file Restoration Application. Any Relief granted earlier is hereby vacated with immediate effe....