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Madras High CourtWP/31068/2017disposed of

Tvl. G.T.India P. Ltd., v. The Appellate Deputy

2017-11-30Honourable Mr Justice T. S. Sivagnanam2 pages

In the High Court of Judicature at Madras Dated : 30.11.2017 Coram :

The Honourable Mr.Justice T.S.SIVAGNANAM Writ Petition No.31068 of 2017 & WMP.No.34070 of 2017 Tvl.G.T.India Pvt. Ltd., rep.

by its Authorized Signatory

...Petitioner

Vs 1.The Appellate Deputy Commissioner (ST), Chennai (North), C.T.Building Annexe, III Floor, Greams Road, Chennai-6.

2.The Commercial Tax Officer, Sowcarpet Assessment Circle, No.48/39, Rajaji Salai, II Floor, Chennai-1.

...Respondents

PETITION under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for the records of the first respondent in S.P.No.62/17 in APV.71/2017 dated 31.10.2017, quash the same and further direct the first respondent to grant an absolute stay for the entire penalty amount without insisting upon furnishing of bank guarantee pending disposal of the appeal on the files of the first respondent.

For Petitioner :

Ms.C.Rekha Kumari For Respondents :

Mrs.Narmadha Sampath, SGP

ORDER

Mrs.Narmadha Sampath, learned Special Government Pleader accepts notice for the respondents. Heard both. By consent, the writ petition itself is taken up for final disposal.

2. The petitioner is a registered dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006 and the Central Sales Tax Act, 1956 on the file of the second respondent. The petitioner filed an appeal before the first respondent against the order of assessment passed by the second respondent for the year 2016-17. In this writ petition, the https://hcservices.ecourts.gov.in/hcservices/

petitioner has challenged the order passed by the first respondent while granting an order of stay pending appeal. By the impugned order, the first respondent directed the petitioner to furnish bank guarantee for the entire penalty within a time frame. The petitioner is aggrieved by the condition of furnishing bank guarantee for the entire penalty.

3. The learned Special Government Pleader submits that the petitioner may be permitted to execute personal bond instead of bank guarantee as directed by the first respondent.

4. Having regard to the submission made by the learned counsel on either side, the writ petition is disposed of with a direction to the petitioner to execute a personal bond for the entire penalty in lieu of bank guarantee, within a period of two weeks from the date of receipt of a copy of this order. In all other aspects, the impugned order passed by the first respondent will remain unaltered. No costs. Consequently, the above WMP is closed.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar RS To 1.The Appellate Deputy Commissioner (ST), Chennai (North), C.T.Building Annexe, III Floor, Greams Road, Chennai-6.

2.The Commercial Tax Officer, Sowcarpet Assessment Circle, No.48/39, Rajaji Salai, II Floor, Chennai-1.

WP.No.31068 of 2017& WMP.No.34070 of 2017 RRK(19/12/2017) https://hcservices.ecourts.gov.in/hcservices/