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2013 (4) TMI 528 - MADRAS HIGH COURTNotices of revision of assessment issued u/s 27 of the Tamil Nadu Value Added Tax Act calling upon assessee to file their objections within 15 days of receipt of the notices - The legality of the impugned notices, has been called in question on the ground by the assessee that the Enforcement Wing Officer cannot act as an AO and frame the revision of assessment, and therefore, the D-3 proposals cannot be simply adopted by the respondent without application of mind - Held that:- In the present case, the petitioner-Company has not availed of the opportunity given to them by filing objections to the impugned notices. The grievance of the petitioner is in respect of levying higher rate of tax at 12.5% instead of 4%, which is a matter to be adjudicated before the authority concerned. The approach of the petitioner in rushing to this Court by filing these Writ Petitions, challenging the notices 'simpliciter', without even filing the objections before the respondent, cannot be sustained. Therefore, the impugned proposal of the respondent for revision of assessment, is subject to the consideration of the objections to be filed by the petitioner, and only after receipt of the objections, the respondent could form any opinion in accordance with law. The claim of the petitioner that the Enforcement Wing Officer's report cannot form the basis for the impugned revision of assessment and he has no role to act as Assessing Officer and the respondent cannot simply adopt the D-3 proposal, which is a matter for concern before the respondent on filing the objections by the petitioner. Writ Petitions disposed of, with a direction to the petitioner-Company to file their objections to the impugned revision notices, before the respondent, within a period of two weeks from the date of receipt of a copy of this order & the respondent shall consider the same, afford an opportunity of hearing, bear in mind the provision of law and thereafter take a decision uninfluenced by the report of the Enforcement Wing Officer and pass appropriate orders, on merits.
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