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TN VAT - Works Contracts – Tax disputes – Appeal Process and Consequences of Form O & RR not issued by AO

Value Added Tax - VAT and CST - By: - Jagadeeswaran P - Dated:- 26-10-2015 - The readers may peruse the content in other article(s) on caption(s) Taxation of works contracts under TN VAT act , maximization of profit element in project execution with key factor of VAT , TDS for Works Contract Tax Liability under TN VAT act/ Rules, written by me, by using the following links: https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=5839 https://www.taxmanagementindia.com/visitor/det .....

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er the relevant act/ rule, as a result of a clerical mistake on the part of the assessing authority and the dealer also in certain cases and the circumstances. The claim of erroneous assessment arises solely in circumstances where the assessment is at odds with the records of the assessing authority and accordingly reflects a clerical error/ erroneous assessment. Where a taxpayer provides information to the Assessing authority and/or the valuation predicated upon the information or where a taxpa .....

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ent orders passed by the assessing authority do not fall under the above erroneous assessment category, it does not meant that there is no disputes between the dealer and the assessing authority. The second reason for disputes arises owing to technical or venial breach of the provisions of the act or where the breach flows from a bona fide belief in the hands of the dealer as well as in the hands of the assessing authority. The Process of Appeal and Revision Standard format of the application: F .....

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of law. In certain remote cases, where the appeal was rejected partially and accepted partially , the dealer can prefer revision on the partial order to the extent the appeal were rejected. Appeal Fee: Rs.100/- for appeal [Rule 14(2)] Time limit for appeal or Revision: 30 days from the date of receipt of order under section 51(1) and 54/57. Conditions: In case of appeal under section 51(1) the conditional payment of a sum equal to 25% of disputed tax liability plus 100% of accepted tax liability .....

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and further the departmental representative shall file written representation and copy of the same be delivered to the appellant. Based on the written representation, the appellant is entitled to represent his arguments and counters. Based on the arguments, counters, facts presented by both the parties, including natural law and justice and proper appreciation of law from time to time, the orders will be passed by the appellate authority. [Under Sec 51(3)] Death of Appellant or Revision Petition .....

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