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2015 (12) TMI 1383 - MADRAS HIGH COURT

2015 (12) TMI 1383 - MADRAS HIGH COURT - TMI - Levy of tax on TDS - Levy of penalty under Section 27(3) of the Tamil Nadu Value Added Tax Act, 2006 - Held that:- For the assessment year 2009-10 with regard to the dispute relating to TDS, the impugned order came to be passed under Sections 27(3) & 27(4) of the TNVAT Act - as against the order passed under Section 27(3) of the TNVAT adjudicating the dispute which is solely on TDS a revision alone will lie. - instead of entertaining the appeal, the .....

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t the order with regard to levy of tax on TDS and the consequential levy of penalty under Section 27(3) of the Tamil Nadu Value Added Tax Act, 2006, as not maintainable, the petitioner has come forward with this writ petition. 2. It could be seen from the impugned order that during the course of hearing of the said appeal before the appellate authority, the petitioner did not press his appeal regarding penalty levied under Section 27(4) of the TNVAT Act for wrong availment of input tax credit. 3 .....

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While so, on 06.05.2010, 07.05.2010 and 08.05.2010, the officials of the respondent department inspected the business place of the petitioner and, during such inspection, there were certain defects noticed by the officials. The 1st respondent, based on the audit report and invoking Section 27 of the TNVAT Act, issued pre-revision notice for which the petitioner filed a detailed reply. Not being satisfied with the same, the 1st respondent levied tax on TDS and also levied penalty. Challenging th .....

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6. According to the learned counsel for the petitioner, the said order was questioned before the appellate authority on making necessary pre-deposit of 25% of disputed tax amount and the appeal was numbered and posted for hearing. Further, according to him, after having heard the appeal, on 29.06.2015, the appellate authority, the 2nd respondent herein rejected the contentions of the petitioner and dismissed the appeal as not maintainable for want of jurisdiction holding that a revision alone wi .....

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