2020 (8) TMI 894

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....00 of 2015 - -<br>CST, VAT & Sales Tax<br>THE HONOURABLE MR. JUSTICE M.S. RAMESH For the Petitioner : Mr.V.Ramesh, Mr.T.Thiyagarajan For the Respondent : Mr.A.N.R.Jayaprathap, Spl. Govt. Pleader for R1 & R2 COMMON ORDER Today, the matter is listed through Video Conferencing. By consent of both the parties, both the Writ Petitions are taken up for final disposal. 2. The petitioner herein was d....

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....amount of Rs. 80,42,027/- relating to non-submission of &#39;C&#39; forms for the years 1994-95, 1995-96, 1998-99 and 2000-01 was not recommended, on the ground that there was no proof to support for the loss of records. 4. At this juncture, the learned Special Government Pleader appearing for the respondents 1 and 2 would submit that the orders requesting remission of interest and penalty was se....

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....uding interest, interest on interest etc., and all other levies of such nature levied or leviable for late payments of sales tax, late filing of returns etc. As such, the department may not be justified in rejecting such a finding of the BIFR, on the ground that there is no proof to support the loss of records and thereby defy the orders of BIFR. Even assuming that such records are available, the ....