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TMI Blog2014 (7) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... sider the representation of the petitioner dated 03.5.2014 on re-submission together with the Form-C and Form-H declarations and re-open the assessment and receive declaration forms and pass orders, according to law within a time frame. 2.In the affidavit filed in support of this petition, it has been averred that the petitioner is an assessee on the file of the respondent. For the assessment year 2011-2012, the petitioner reported a total and taxable turn over of Rs. 8,16,515/- under the Central Sales Tax Act. The respondent issued a pre-assessment notice dated 18.12.2013 stating the petitioner has wrongly reported the export sales turnover of Rs. 1,88,76,973/- under Section 5(3) of the CST Act in the Form-I return filed under the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned assessment order, dated 01.04.2014, disallowing the claim of exemption for the sales turn over under Section 5(3) of the CST Act on a turnover of Rs. 1,88,76,393/- on the ground of non-production of the Form-H declarations. The respondent also disallowed the concessional rate of tax for the inter- state sales turnover of Rs. 8,16,515/- and levied tax at 5% for the non- production of Form-C declarations. The respondent levied a tax of Rs. 9,81,645/-. On receipt of the assessment order on 11.04.2014, the petitioner sent a representation on 03.05.2014 to the respondent requesting him to reopen the assessment order under Section 22(6) of the TNVAT Act r/w Section 9(2) of the CST Act and the Circular issued by the Commissioner of Comme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel appearing for the petitioner and the learned Additional Government Pleader, appearing for the respondent and also perused the materials available on record. 6.Irrespective of the submissions made by either counsel, without going into the merits of the matter, based on the circulars dated 29.06.1999 and 28.02.2001, issued by the Commissioner of Commercial Taxes, Chennai, this Court is constrained to pass the following Order. 7.Accordingly, this writ petition is allowed and the impugned order passed by the respondent in CST.No.836034/2011-12 dated 01.4.2014 is quashed on imposing certain conditions and matter is remanded back to the respondent for passing fresh orders. Accordingly, the petitioner is directed to pay 10% of the tax within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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