2025 (11) TMI 1081

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.... the Petitioner : Ms. B. Revathi for Mr. M. Velmurugan For the Respondent : Mrs. P. Selvi Government Advocate ORDER Mrs.P.Selvi, learned Government Advocate takes notice for the Respondent. 2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Government Advocate for the Respondent. 3. In this Writ ....

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.... 7090615 0 0 14181230 Defect 3 - 0 0 0 7035723 7035723 14071446 Total   6438 19232187 19232187 7035723 7035723 52542258 5. Learned counsel for the Petitioner submits that the Petitioner has paid the following amounts which have not been considered by the Respondent while passing the impugned Order:- Sl.No. Payment Details ....

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.... to 100% of the disputed tax depending upon the length of delay in approaching the Court. I do not find any reason to take a different view in this case. 9. Therefore, to balance the interest of both parties viz., the Assessee and the Revenue, the case is remitted back to the Respondent to pass a fresh order subject to the Petitioner depositing 50% of the disputed tax amounting to 1,92,32,187/-....

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....etitioner shall also stand automatically raised/vacated. 12. The pre-deposit of 50% of the disputed tax shall be subject to any amount that has been paid by the Petitioner as stated above. 13. In case the Petitioner has already deposited the aforesaid amount, the Petitioner shall deposit Rs.1,30,41,174/- as has been undertaken by the Petitioner in the summary filed before this Court. Otherwi....