L G ELECTRONICS INDIA PRIVATE LIMITED REPRESENTED BY ITS BRANCH MANAGER Vs. GOVERNMENT OF TAMIL NADU REPRESENTED BY ITS SECRETARY DEPARTMENT OF FINANCE

JUDGEMENT

(1.) Heard the learned counsel appearing for the petitioner and the learned counsels appearing for the respondents. The petitioner has filed the present writ petition challenging the stay order, dated January 19, 2012, passed by the second respondent, in Sp. No. 6/11, in Ap. CST. No. 10/11.

(2.) The main contention of the learned counsel for the petitioner is that the demand of tax had arisen only due to the clerical errors in the Central sales tax return filed by the petitioner, for the months of May and August of the year 2008, and for the month of March 2009, relating to the assessment year 2008-2009, wherein, the figure for the goods stock transferred from outside the State was shown as goods transferred outside Tamil Nadu.

(3.) By the impugned order passed by the second respondent, the petitioner has been directed to make a payment of Rs. 98,72,210, which is 25 percent of the balance of the disputed tax, for the year 2008-09, and to provide security/bank guarantee for Rs. 2,96,16,628, on or before February 17, 2012. The second respondent had directed the petitioner to make the pre-deposit, based on the reason that the verification of assessment orders, passed on June 27, 2011, and August 2, 2011, shows that the petitioner had not raised the issue relating to the clerical mistakes, said to have occurred in the Central sales tax return filed by the petitioner, before the assessing authority, either at the stage of the final assessment, or at the stage of the modification of the assessment.