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Sri Kumar Timbers and Plywoods represented by its Proprietrix, Mrs. K. Prema Versus The Commercial Tax Officer

2015 (9) TMI 471 - MADRAS HIGH COURT

Fixation of higher rate of tax – Increase in turnover – Violation of Natural Justice – Notice was issued upon petitioner fixing rate of tax liability payable at 12.5% or more as per TNVAT act as turnover of petitioner exceeded ₹ 50 lakhs – In appeal against said order before respondent to drop proceedings as petitioner has not crossed limit of ₹ 50 lakhs, was filed – However respondent, without considering documents sent by petitioner, passed erroneous order – Held that:- After recei .....

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e case, direction issued to respondent to re-consider entire issue in accordance with law – Impugned order set aside – Decided in favour of Petitioner. - W.P.No. 21962 of 2015 and M.P.No. 1 of 2015 - Dated:- 24-7-2015 - T. Raja,J. For the Petitioner : Mr. K. Magesh For the Respondent : Mr. S. Kanmani Annamalai, Addl. Govt. Pleader (Taxes) ORDER This writ petition has been filed by Srikumar Timbers and Plywoods represented by its Proprietrix challenging the impugned order dated 30.3.2015 passed b .....

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s opted to pay 0.5% tax on her monthly return under sub-section 4 Section 2 and Section 12 of Tamil Nadu Value Added Tax Act, (in short, ''TN VAT Act). Admittedly, the petitioner's annual turn over was also below ₹ 50 lakhs. In conformation of the same, it has been pleaded by the petitioner that she has also filed returns for the month of July 2011 under Form K and for the monthly turnover of ₹ 8,90,000/- she paid 0.5% tax of ₹ 4,450/-. But one of the customers who .....

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e payment. While so, the Thiruvanmiyur Assessment Circle issued notice dated 22.11.2012 informing the petitioner that the turnover exceeded ₹ 50 lakhs, thereby the petitioner was liable to pay tax at the rate of 12.5% or more as applicable under TN VAT Act. Learned counsel submits immediately the petitioner filed an objection vide reply dated 30.11.2012 stating that the turnover for the assessment year 2011-2012 was only ₹ 47,91,010/-. On this basis, the petitioner requested the Tiru .....

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clear that their annual turn over for the year 2011-2012 was ₹ 47,91,010/- and as such the petitioner has not crossed the threshold limit. On this basis, once again the petitioner renewed the request to drop the proceedings initiated by the Thiruvanmiyur Assessment circle. In support of the petitioner's claim, the following documents were also enclosed: ''(i) Copy of cancelled sale invoice; (ii) Copy of letter to CTO dated 15.09.2011; (iii) Copy of revised Form K; (iv) Copy of .....

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ot been enclosed; (ii) The reasons and cancellations of the invoice No.353, dated 22.07.2011 has not been furnished; (iii) All the three copies of the cancelled invoice has not been produced for scrutiny; (iv) Copy of the reply to the notice dated 23.11.2012 have not been filed with acknowledgement for the receipt of the same filed in the Assessment Circle may be filed.'' 4. Again, the petitioner submitted all the documents on 20.3.2015 requesting the respondent to drop the proceedings a .....

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n this basis, he further pleaded that as the impugned order does not reflect the application of judicious mind by the respondent, the same is liable to be set aside. 6. Learned Additional Government Pleader appearing for the respondent virtually is not able to support the impugned order. The reason is when the learned counsel for the petitioner has demonstrated before this Court that after the receipt of notice dated 30.1.2015 he has sent a detailed reply on 25.2.2015 meeting all the queries rai .....

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been produced for scrutiny; (iv) Copy of the reply to the notice dated 23.11.2012 have not been filed with acknowledgement for the receipt of the same filed in the Assessment Circle may be filed.'' 7. After receipt of that notice dated 13.3.2015, the petitioner had sent all the above four documents clearly mentioning therein that the invoice No.353 dated 22.7.2011 for a sum of ₹ 3,73,190/- was cancelled with the return of cheque issued by the said customer and thereupon it was als .....

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