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M/s Gemini Consolidated Projects Pvt Ltd Versus The Commercial Tax Officer

2015 (12) TMI 715 - MADRAS HIGH COURT

Challenge to assessment order - Delay in filing of returns - since the annual returns were filed after a lapse of 16 months and the petitioner company having not furnished the sales details and purchase code etc. under the best of judgment - Held that:- Due to the non-availability of required documents during the relevant period of time, the petitioner was not able to produce those documents to the respondent. Hence, in the absence of the relevant materials, so as to pass an order of assessment .....

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petitioner and Mr.V.Haribabu, learned Additional Government Pleader (Taxes), who took notice for the respondent and with their consent, the main writ petition itself is taken up for disposal. 2. The writ petition has been filed challenging the pre-assessment notice dated 14.01.2015 and assessment order dated 09.04.2015 on the file of the respondent and to direct the respondent to take into consideration the documents produced by the petitioner in their revision petition dated 24.06.2015 and the .....

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Erection work at 2 x 600 MW STEPC Thermal Power Project, Cuddalore, Tamil Nadu. The petitioner was awarded only labour contract to execute certain erection work and only labour charges were agreed to be paid. The purchase of consumables and machinery for executing the labour contract awarded to the petitioner Company by L&T are only for the purpose of labour contract and therefore, the company has not availed any input tax credit. The petitioner Company started its operation in 2013. Furthe .....

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assessment notice indicating non availability of documents and rejected the annual return under the best of judgment and assessed tax due by also imposing penalty. On 24.03.2015, the petitioner company submitted its reply along with L&T work order, CST Purchase details and VAT purchase details. However, on 09.04.2015, the respondent, confirming the proposal without considering the records produced and without affording an opportunity. Aggrieved over the same the petitioner is before this Cou .....

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violation of principles of natural justice. Further, according to the learned Senior counsel, the impugned order is a non speaking order, without any application of mind, repeating and reiterating the pre-assessment notice already issued. 5. The learned Senior counsel further submitted that the impugned order passed by the respondent without allowing the petitioner to produce the documents as well as to substantiate the sale transactions took place during 2013-14. Hence, the petitioner filed a .....

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e other hand submitted that since the annual returns were filed after a lapse of 16 months and the petitioner company having not furnished the sales details and purchase code etc. under the best of judgment, the impugned order came to be passed. 7. This Court considered the submissions made by the learned counsel on either side and perused the materials available on record. 8. Due to the non-availability of required documents during the relevant period of time, the petitioner was not able to pro .....

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