TaxTMI 
TaxTMI 
2024 (11) TMI 372
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....etitioner is the manufacturer of pharmaceutical bulk drugs, chemicals unit and active pharmaceutical ingredients. It had acquired the plot No.81-A, SIPCOT Industrial Complex, Phase-I, Hosur, to an extent of 4 acres on lease basis from the respondents through modified lease deed dated 25.08.2005. Initially the said plot was allotted in favour one M/s.A.R.Alloys Private Limited on 16.02.1989 for the period of 99 years on lease basis. Subsequently, it was re-allotted in favour of the petitioner by the registered lease deed dated 25.08.2005, vide registered document No.3685 of 2006, on the file of the Sub Registrar, Hosur, registered on 21.03.2006, for the remaining lease period of 83 years. 3. In the mean while, the petitioner had applied for....
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....2014 and requested the petitioner company to remit a sum of Rs. 48,052/- towards water/maintenance dues, service tax with processing fee of R.5,618/-. Immediately, the petitioner remitted all the dues. As per the directions issued by the Central Pollution Control Board, the petitioner applied for grant of consent to establish with Tamil Nadu Pollution Control Board on 11.03.2020 and the same was granted on 23.02.2020. However, the first respondent by its communication dated 22.10.2020, cancelled the allotment of the said plot in favour of the petitioner and directed to executed the surrender deed within a period of fifteen days. 6. Therefore, the petitioner approached this Court in W.P.No.15977 of 2020 and this Court by an order dated 24.0....
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....ed from the purchasers for sale of goods. Accordingly, the petitioner commenced its production even before the month of November, 2020. However, without considering the same, the first respondent by the proceedings dated 12.08.2023, directed the petitioner to pay 5% penalty of the prevailing plot cost within a period of thirty days, failing which interest will attract at the rate of 12% p.a., for the belated payment. Hence, the petitioner filed the present writ petition. 8. The respondents filed counter affidavit and the learned Standing Counsel appearing for the respondents submitted that as directed by this Court, demand notices were raised for a sum of Rs. 48,40,000/- by 12 installments which was ended on 01.10.2022 and as per which, th....
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....l to have a minimum 50% of plot utilization (non-commencement of production or commencement of production with less than 50% plot utilization), deman notices for a penalty of 5% of the prevailing plot cost for the unutilized extent shall be issued on 01.10.2020. 12. Admittedly, the petitioner complied the said clause by utilizing more than 65% of the plot. Even then as directed by this Court, the petitioner had paid the entire penalty amount. Further the petitioner had commenced its production even before raising the invoice. That apart, the pharmaceutical bulk drugs and chemicals were packed and despatched on 18.11.2022 itself, after complying with other conditions such as, QC product specification of the customer. Therefore, even before ....