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2019 (3) TMI 1082 - HC - VAT and Sales TaxCompounded rate of tax - completion of deemed assessment - Restaurant business - TNVAT Act - estimation of taxable turnover - It is the case of the petitioner that based on the one day sales, the respondent cannot estimate the total taxable turnover - principles of natural justice - Held that:- The objection regarding assessment based on one day sales on the date of inspection by the Enforcement Wing of the respondent (i.e., on 07.11.2014), has not been duly considered by the respondent. Even though, the petitioner had cited various authorities, which according to him, support his case the said authorities have not been duly considered by the respondent. The petitioner is doing restaurant business and it is common knowledge that the sales turnover varies from day to day - On working days it will be lesser and on festival day and public holidays it will be generally higher. Therefore, one day sales turnover cannot be the basis for assessing the total taxable turnover. Eventhough, the authorities were placed by the petitioner before the respondent, the said authorities have not been considered by the petitioner - Further, in the instant case, no personal hearing was granted to the petitioner, eventhough a specific request was made by the petitioner, in his reply dated 04.01.2016 - It is well settled that personal hearing will have to be granted to the assessee under the Tamil Nadu Value Added Tax Act, 2006 as held by the internal circular bearing circular No.7 of 2013 of the Principal Commissioner of Commercial Tax. The matter is remanded back to the respondent for fresh consideration and the respondent shall pass final orders, after giving sufficient opportunity of hearing to the petitioner - petition allowed by way of remand.
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