TMI Blog2013 (3) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... ected on this ground. However, looking into the impugned notice, it is seen that the petitioner is called upon to explain as to what are all their grievances, by filing objections, and such an opportunity having been already provided in the impugned notice itself, without availing of the same, the petitioner has rushed to this Court challenging the said notice. Thus the notice under challenge is only calling upon the petitioner to make payment of the tax immediately and stating that if the petitioner has any objection, they may furnish the details along with documentary evidence and connected records. When such a course is available to the petitioner to approach the concerned authority, it does not require any interference by this Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said notice, failing which, appropriate action would be initiated as per law, seeking to quash the same. 4. It is the case of the petitioner that it is a Private Limited Company, duly incorporated under the Companies Act, 1956 and manufacturing and selling locally and also exporting machinery to the other countries. The petitioner-Company has registered the business activities under the TNVAT Act and also under the Central Sales Tax Act, 1956 (for short, 'the CST Act') and the petitioner's sales tax registration number is TIN No.33210940197 and they are filing monthly returns and paying tax promptly every month before the respondents. For the year 2009-2010, the petitioner purchased iron tubes from another registered deal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and then issued the refund of amount of corresponding Input Tax Credit to the petitioner, but the third respondent cancelled the sales tax registration of the said seller from 5.1.2010 retrospectively. 6. It is the further case of the petitioner that the first respondent issued the notice by rejecting the sales made by the seller to the petitioner during March 2010 and the third respondent has given the date of cancellation of registration of the seller as 5.1.2010. The Input Tax Credit available for the petitioner in respect of the purchases, was disallowed by the first respondent because of the retrospective cancellation of their sales tax registration. The respondents have noted deemed cancellation of seller with effect from 5.1.2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner's claim for Input Tax Credit for the purchases effected in the period in March 2010, is prior to the date of actual cancellation of registration of the seller. 8. The impugned notice is challenged by the petitioner on the ground that the first respondent not being the assessing authority, has no authority to issue the impugned notice demanding tax and as per Section 2(5) of the TNVAT Act, only the assessing authority is entitled to levy and collect any tax. 9. Learned Government Advocate appearing for the respondents, by relying on the decision of this Court reported in 2009 (19) VST 366 (Mad) (Heinz India Private Limited Vs. Commissioner of Commercial Taxes), submitted that this Court took a view that the petitioner therein h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is entitled to levy and collect any tax. The definition of assessing authority as per Section 2(5) makes it clear that assessing authority means any person authorised by the Government or by the Commissioner to make any assessment in this Act. 12. A reading of the impugned notice reveals that the first respondent-Commercial Tax Officer, Group-VI/Enforcement (South), Greams Road, Chennai is the officer authorised by the Government and the Commissioner to make the assessment and the first respondent is the competent authority to issue the impugned notice. Except raising a plea regarding the competency of the authority, nothing is submitted before this Court by the learned counsel for the petitioner to prove his case that the first resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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