Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (10) TMI HC This

  • Login
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2017 (10) TMI 184 - HC - VAT and Sales Tax


Issues:
Challenge to show cause notices for composition of offence under Section 71(3)(e) of the Tamil Nadu Value Added Tax Act, 2006. Delay in filing revision petitions before the Joint Commissioner (CT), Coimbatore Division beyond the period of limitation.

Analysis:
The petitioner challenged the show cause notices issued by the respondent for composition of offence under the relevant tax act. The goods, perishable tea, were detained due to certain defects highlighted by the respondent at the check post. The petitioner paid compounding fees without specific compounding orders being served, and the goods were released. Subsequently, revision petitions were prepared but filed after a significant delay, leading to their rejection by the Joint Commissioner. The petitioner then approached the High Court challenging the show cause notices dated 21.3.2017.

The High Court noted that no compounding orders were issued despite the collection of compounding fees by the Check Post Officer. This raised questions regarding the computation of the fees and the absence of a formal process for challenging the orders. Given these circumstances, the Court granted liberty to the petitioner to present the revision petitions before the Revisional Authority for a re-evaluation of the factual dispute. The Court emphasized the importance of following due process and providing an opportunity for the petitioner to be heard.

As a result, the writ petitions were disposed of with directions for the petitioner to represent the revision petitions before the Joint Commissioner (CT), Coimbatore Division. The Joint Commissioner was instructed to consider the petitions on merits, ensuring a fair hearing for the petitioner's authorized representative. No costs were awarded, and the connected matters were closed. The Court also ordered the communication of the decision to the Joint Commissioner to ensure compliance with the directives issued in the judgment.

 

 

 

 

Quick Updates:Latest Updates