SHEELA FOAM (P) LTD Vs. ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) The writ petition has been filed primarily challenging that portion of the notice calling upon the petitioner to pay the differential value added tax within seven days of receipt of the notice, failing which recovery proceedings would be taken as per law. Even as per the notice, tax reported to be paid is at 5% and what is actually due is 14.5% for the six months in issue. Section 25 of the Tamil Nadu Value Added Tax Act, 2006 reads as follows:-