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M/s Indo Tech Transformers Ltd. Versus The Appellate Deputy Commissioner (CT) , The Assistant Commissioner (CT) , The Assistant Commissioner (CT)

2015 (12) TMI 528 - MADRAS HIGH COURT

Denial of concessional rate of taxes of 2% - non production of 'C' forms related to interstate sales as well as export documents before the 2nd respondent who passed the assessment order - Held that:- Additional Government Pleader fairly submitted that the 3rd respondent may be directed to issue fresh notice by granting time and on receipt of the same, the petitioner may be directed to submit C- Forms as well as export documents and on receipt of the same, the 3rd respondent may be directed to c .....

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ted:- 16-10-2015 - R. Mahadevan, J. For the Appellant : Mr. K Soundararajan For the Respondent : Mr. S Manoharan Sundaram Addl. Govt. Pleader ORDER This writ petition is filed challenging the order of the 2nd respondent in CST No.636963/2012-2013 dated 17.01.2014 and the consequential proceedings of the 1st Respondent in N.Dis.No.766/2015/A1 dated 12.08.2015 and direct the 3rd respondent to grant exemption by accepting the statutory forms. 2. The petitioner is a manufacturer of Transformers and .....

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d respondent for finalising the assessment. Further, the petitioner was also not in a position to produce the export related documents so as to claim exemption in respect of the assessment year. On the failure of the petitioner to produce the required documents, the 2nd respondent proceeded to assess the turn over at 14.5% as well as 5% and passed the order of assessment in CST No.636963 for the assessment year 2012-13 dated 17.1.2014. After such an order of assessment, the petitioner was able t .....

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ectification of the order earlier passed and accordingly, the order impugned came to be passed invoking Section 84 of the TNVAT Act. Since the documents were not available with the petitioner, the petitioner was not able to challenge the said order in time and the appeal filed was rejected by the Appellate Authority in N.Dis.No.766/2015/A1 dated 12.08.2015 on the ground that the appeal was filed belatedly. Hence, the petitioner is before this Court. 4. According to the learned counsel for the pe .....

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parte assessment order passed by the 2nd respondent is ex facie illegal, erroneous in law and violative of principles of natural justice, since the same has been passed without granting sufficient time. Hence, he pleaded that the same is liable to be quashed. 6. The learned Additional Government Pleader (Taxes) submitted that the orders came to be passed only after issuing notice, sufficient time was also given and the petitioner did not utilise the same by production of 'C' forms so as .....

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nt order dated 17.01.2014. The specific case of the petitioner is that due to business fluctuations, the 'C' forms and other export documents were not able to be produced before the 2nd respondent and presently the petitioner is having all those documents and only requires an opportunity to place the same before the 3rd respondent who is the present assessing authority. What is sought to be placed are nothing but statutory forms and hence this Court finds it appropriate to provide yet an .....

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