2023 (7) TMI 422

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....<br>Honourable Mr.Justice B.Pugalendhi For the Petitioner : Mr.K.Srinivasan For the Respondents : Mr.D.Gandhi Rajan Special Government Pleader ORDER This writ petition is filed as against the order of the first respondent in S.P.No.08/2023 in TNVAT.AP.57/2019, dated 10.03.2023, directing the petitioner to pay 25% of the disputed tax i.e. Rs. 1,85,877/- in addition to his earlier paymen....

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....ity in the year 2019. At the time of filing an appeal, the petitioner has paid 25% of the disputed tax i.e Rs. 1,85,877/-. The hearings in the appeal were already completed. However, the first respondent has not passed any order on the appeal filed by the petitioner for want of written arguments from the third respondent. While so, the third respondent has issued another demand notice, insisting t....

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....ority. Moreover, at the time of filing the appeal, the petitioner has paid the prescribed mandated amount. However, the first appellate authority has insisted the petitioner to make further payment of 25% of tax amount, which is per se illegal. 4. The learned Special Government Pleader appearing for the respondents submits that the petitioner is liable to pay Rs. 9,29,385/- i.e (Tax Rs. 5,57,63....

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....ent. At the time of filing the appeal itself, the petitioner has paid 25% of the disputed tax. By way of this impugned order, the first respondent insisted the petitioner to pay further 25% of the disputed tax. The appeal was filed in the year 2019 and it is yet to be disposed for want of written submission from the third respondent. 7. In view of the above, this writ petition is allowed and th....