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2015 (12) TMI 994 - MADRAS HIGH COURT

2015 (12) TMI 994 - MADRAS HIGH COURT - TMI - TNVAT - Suppression - Assessee's request to grant sufficient time to collect documents and filing if final reply not considered - Held that:- At the time of inspection conducted by the Enforcement Wing, the petitioner had produced certain documents and also filed a preliminary reply dated 28.08.2014, which is not denied by the respondents. But, the said documents and reply filed by the petitioner were not considered by the 1st respondent before passi .....

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In view of the same, the impugned orders are liable to be set aside.

It is brought to the notice of this Court by the learned counsel for the petitioner that subsequent to the impugned orders, the Bank Account of the petitioner was attached. Since the assessment orders have been set aside now, the attachment of the petitioner's bank account shall be lifted forthwith.

Matter remanded back - Decided in favour of assessee. - W. P. Nos. 30333 to 30338 of 2015, M.P.Nos.1, 1, 1, .....

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n TIN/33351100558/2008-09, 2009-10, 2010-11, 2011-12 2012-13 & 2013-14, respectively, and to quash the impugned revised orders dated 21.07.2015, which were passed based on the Audit Wing Inspection Report and to direct the first respondent to pass fresh orders in accordance with Section 5 r/w Rule 8(5) of the Tamil Nadu Value Added Tax Act, 2006. 3. The petitioner is a Miniratna Company, having its registered office at Kolkatta. The petitioner-company is having its branches at various places .....

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fer of property involved in the execution of works/contracts. On the basis of the inspection conducted by the Enforcement Wing from 17.06.2014 to 26.08.2014, a proposal for assessment was made alleging suppression and accordingly, a notice dated 21.01.2015 was issued to the petitioner, for which the petitioner sought sufficient time to collect necessary documents and for filing final reply. The first respondent without considering the same passed the impugned orders dated 21.07.2015. Aggrieved o .....

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ted by the petitioner has resulted in violation of principles of natural justice. Hence, the learned counsel for the petitioner seeks for necessary relief. 5. The learned Additional Government Pleader supported the orders passed by the 1st respondent, on the ground that the petitioner failed to file necessary reply in time. 6. I have heard the submissions made on either side and perused the materials available on record. 7. At the time of inspection conducted by the Enforcement Wing, the petitio .....

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