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2013 (1) TMI 407 - MADRAS HIGH COURTNon registration of additional place of business/branches or godown with the Commercial Taxes Department - dealers have violated the provisions of the Act thus materials kept in the undisclosed place will be treated as sale and no Input tax credit be allowed - Held that:- As Government Advocate states that the objections of the dealer could be made to the authority concerned and the authority will consider the same and pass reasoned order. Therefore, to challenge the revision notices at this stage is premature and may not be justified. Assuming without admitting that the contention of the counsel for the petitioner is sustainable, the fact that the authority has got the power to issue notice under Section 27(2) of TNVAT Act read with Section 9 of the CST Act is not disputed. As to how a particular transaction will be treated for the purpose of assessment or for extending certain benefits will be examined by the authority after considering the objections that may be placed before him. At the stage of issuance of notice, the court will only go into the issue as to whether there is lack of jurisdiction or the notice is inherently not maintainable in law. That situation does not arise in the present cases. In view of the above, it will be appropriate that the petitioner should submit a detailed objection and the legal plea now taken before this court by way of objection within two weeks time from the date of receipt of a copy of this order. The authority shall consider the same on merits and pass appropriate orders and if the petitioner seeks personal hearing in the reply/objection that may be filed, the authority shall grant him such opportunity.
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