2019 (9) TMI 1678

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....hiagarajan, Senior Counsel for Mr. R.N. Amarnath. For the Respondents : Mr. M. Hariharan Government Advocate. COMMON ORDER These matters challenge notices issued in terms of the Tamil Nadu Sales Tax (Settlement of Arrears Act and Rules) ('Scheme') dated 26.05.2010. Section 5 of the Scheme provides for an assessee to file an application for Samadhan within three months from date of comm....

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....cate appearing for the respondents also fairly concurs with this position in law and on facts. 3. In the light of the apparent error in the assumption of jurisdiction, the impugned notices are liable to be set aside and I do so. 4. What remains is that even during the pendency of the present writ petitions and despite there being an order of stay granted by this Court on 19.01.2011, the 1 st res....