TMI Blog2016 (1) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... 5% of the Tax amount, the matter may be remitted back to the respondent, to pass a fresh order, by considering the petitioner's objection and revised return filed on 14.05.2015, by affording an opportunity of hearing to the petitioner. - Accordingly, the impugned order passed by the respondent in TIN: 33654123301/2013-14 dated 15.06.2015, is set aside and the matter is remitted back to the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r entire purchases and sales are within the State and their total turn over, for a year, is less than Rupees Ten Lakhs and hence, they are not liable to pay any Tax, as per Section 3(1)(b) of the TNVAT Act. In such cases, as per Rule 7(7) annual return in Form I -1, to be filed before 20th day of May of the succeeding year. Accordingly the petitioner for the assessment year 2013-14 reported a tota ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther proposed to levy penalty @ 150% under Section 27(3) of the TNVAT Act. To the said notice, the petitioner filed their objection, vide letter dated 14.05.2015, by giving detailed explanation. That apart, the petitioner has also filed a revised return on 14.05.2015, as per Rule 7(9) of the TNVAT Rules stating that they are not availing any Input Tax Credit and they started filing monthly return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t without considering his objection and revised return filed on 14.05.2015, the respondents had passed an order of assessment in TIN:33654123301, dated 15.06.2015. Therefore, by setting aside the said order the matter may be remitted back to the respondent for fresh consideration. 7. The learned Additional Government Pleader appearing for the respondent vehemently opposed for remitting the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised return filed by the petitioner dated 14.05.2015, and pass appropriate orders, after affording an opportunity of hearing to the petitioner, within a period of fours weeks, thereafter. 10. The writ petition is disposed of with the above direction. It is made clear that this Court has not expressed any opinion with regard to merits of the case. No costs. Consequently, connected Miscellaneous ..... X X X X Extracts X X X X X X X X Extracts X X X X
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