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M/s Dr. Deva Construction Contractors Pvt. Ltd. Versus The Commercial Tax Officer

Reversal of input tax credit - Imposition of penalty - Opportunity of hearing not granted - Held that:- in terms of Section 27(3) of the Act, penalty can be imposed for wilful suppression and there is no finding to that effect as far as the petitioner is concerned. - no opportunity was given to the petitioner has not been disputed by the learned Additional Government Pleader - Impugned order is set aside - Decided in favour of assessee. - W.P.No.9522 of 2015, M.P.No.1 of 2015 - Dated:- 1-4-2015 .....

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sel for the petitioner, the petitioner filed periodical monthly returns for the assessment year 2012-2013 and the admitted tax was paid along with the returns. However, the 2nd respondent issued notice dated 08.05.2014 under Section 27 of the Act and also notice dated 20.06.2014, proposing to reverse the Input Tax Credit on purchases from registered dealers whose registration certificates were cancelled and also on purchasers made from the dealers remitting tax under compounded scheme. Further, .....

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nience, Section 63-A of the Tamil Nadu Value Added Tax, 2006 is extracted below:- "Section 63-A. Accounts to be audited in certain cases:- (i) Every registered dealer whose total turnover including zero rate sale and sale in the course of inter-State trade or commerce as specified in section 3 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) in a year, exceeds one crore rupees, shall get his accounts in respect of that year, audited by an Accountant and submit a report of such au .....

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, in respect of the said period: Provided that, this section shall not apply to the departments of Central and State Governments, local authorities, the railway administration as defined under the Railways Act, 1989 (Central Act 24 of 1989), the Tamil Nadu State Road Transport Corporations and similar such registered dealers, as may be notified by the Government". 6. Further, according to the learned counsel for the petitioner, confirming the proposals, the impugned order dated 10.11.2014 h .....

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