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M/s. Mani Electricals and Hardwares Versus The Assistant Commissioner Tax Officer I

2015 (4) TMI 654 - MADRAS HIGH COURT

Demand of tax - Stock difference - for the earlier notice petitioner has not stated about the godown for the first time it is stated and it is created for the purpose to avoid tax payable under The Puducherry Value Added Tax Act, 2007 - Held that:- O .....

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e the presence of a godown and stock in the godown cannot be possibly be authenticated at a later point of time by the petitioner to the department only on 27.01.2015. Till date petitioner has not come to register godown and has created the same only .....

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e tax amount less the amount already deposited if any - Decided partly in favour of assessee. - W.P.No.6430 of 2015 - Dated:- 17-3-2015 - S.Vaidyanathan J. For the Petitioner : Mr.S.Raveekumar For the Respondent : Mr.A.Tamilvanan, G.A (P) ORDER The p .....

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a stock difference to the tune of ₹ 88,91,771/-. The statement copy was provided to the petitioner only on writing. The respondent issued a notice dated 22.12.015 alleging stock difference for which the petitioner issued a reply and provided th .....

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there is no goods and demanded tax and penalty against which the present petition is filed. 3. According to the respondent for the earlier notice petitioner has not stated about the godown for the first time it is stated and it is created for the pur .....

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ty has referred to the objections of the petitioner dated 27.01.2015. On verification of the registration records by the authorities on 19.11.2014 there is no such proof of existence of such a godown has been substantiated in the official registratio .....

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etitioner has not come to register godown and has created the same only to avoid the payment of tax. 4. Heard both sides. 5. The place of business whether it is registered or not need be decided and the goods available with the petitioner alone have .....

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osit the amount that may be ordered by this court. When this court asked him to deposit 35% of the tax amount determined by the authority he immediately accepted the same and requested that that the amount already deposited should be adjusted. The re .....

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