2022 (6) TMI 700

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....ran Government Advocate COMMON ORDER These three Writ Petitions have been filed by the petitioner challenging demands, though styled as notices for various years, in terms of the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'TNVAT Act') (W.P.No.5105 of 2019), the Tamil Nadu General Sales Tax Act, 1959 (in short 'TNGST Act') (W.P.No.5109 of 2019) and Centra....

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....ar as the TNVAT demand is concerned, it had also challenged the orders of assessment giving rise to the demands on the ground that the assessments were themselves irregular. The original assessments for the periods 2006-2007 to 2012-2013 had come to be set aside and had been redone on 07.06.2016. The tax demands are stated to have, admittedly, been settled in full. 5. While this is so, impugned....

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....uthority made a bifurcation as regards the interest related to the belated payment of admitted tax and the interest relating to the tax on added turnover, there would have been no necessity for further discussion in relation to the first category of interest. 8. All that would have remained is for the assessee to make its submission in regard to the second component of interest, that is the int....

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.... who shall consider the same and raise demands afresh categorizing clearly the interest payable on the admitted tax and the interest demanded for the subsequent amounts and the applicable rate. 11. As far as the other two Writ Petitions are concerned, Mr.Prashanth submits that the same position as in the aforesaid paragraph obtain with regard to TNGST and CST as well. This Court is unable to ob....