The court has the discretion to modify the security requirement based on the circumstances of the case, considering the petitioner's compliance with payment and previous favorable decisions by the court.

JUDGMENT

(Prayer: Writ Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records on the files of the Second Respondent herein in his SP No.48 & 49/TNGST/2022 & AP No.04 & 05/TNGST/2022 dated 25.08.2022 for the assessment year 2003-2004 & 2004-2005 to quash the same and direct the petitioner to furnish personal bond instead of bank guarantee in the form of security.)

1. Mr. C.Harsha Raj, learned Additional Government Pleader accepts notice for the respondents and is armed with instructions to proceed with the matters finally even at the stage of admission. Hence, by consent of both sides, these Writ Petitions are taken up for final disposal even at the stage of admission.

2. The prayer in these writ petitions are for issuance of writ of Certiorarified Mandamus calling for the records on the files of the Second Respondent herein in his SP No.48/TNGST/2022 & AP No.04/TNGST/2022 dated 25.08.2022 and SP No.49/TNGST/2022 & AP No.05/TNGST/2022 dated 25.08.2022 for the assessment year 2003-2004 & 2004-2005 to quash the same and direct the petitioner to furnish personal bond instead of bank guarantee in the form of security.

3. The assessment years in question are 2003-2004 & 2004-2005. The second respondent, vide impugned order, while admitting that the petitioner had already paid a sums of Rs.1,75,905/- and Rs.1,30,138/- respectively, directed the petitioner to pay further sums of Rs.1,75,905/- and Rs.1,30,138/- respectively and furnish valid security by way of bank guarantee in respect of the balance of tax and penalty for an amount of Rs.8,89,275/- & Rs.11,30,122/-, on or before 23.09.2022.

4. Learned counsel for the petitioner submits that the direction to pay a sums of Rs.1,75,905/- and Rs.1,30,138/- has been complied with by the petitioner. He further submits that the petitioner is aggrieved against the condition imposed by the second respondent in regard to the furnishing of bank guarantee for the balance of the disputed tax and penalty and requests that the same be modified by directing the petitioner to furnish a personal bond instead of bank guarantee as directed by the first appellate authority.

5. Identical requests made have been considered by this Court favourably and the conditional order modified by permitting the petitioner to furnish a personal bond in the place of bank guarantee as directed by the appellate authorities. The order of this Court, dated 31.08.2018 in Writ Petition No.22427 of 2018 is one such.

6. Mr.C.Harsha Raj, learned Additional Government Pleader appearing on behalf of the respondents fairly does not dispute the aforesaid position or contest the request made.

7. In light of the aforesaid and taking into account the position that the petitioner has remitted 50% of the disputed tax, the petitioner is permitted to furnish a personal bond in respect of the balance of tax and penalty, to the tune of Rs.8,89,275/- & Rs.11,30,122/- respectively within a period of four (4) weeks from today. Subject to the furnishing of personal bond by the petitioner, there shall be an order of stay of balance of the disputed tax and penalty till the disposal of the appeals by the first appellate authority. It is made clear that impugned orders dated 25.08.2022 stands modified to this limited extent alone.

8. These Writ Petitions are disposed in the aforesaid terms. No costs. Connected Miscellaneous Petitions are closed.