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2015 (7) TMI 1055 - MADRAS HIGH COURT

2015 (7) TMI 1055 - MADRAS HIGH COURT - TMI - Principles of natural justice - Different authorities - Revision u/s 27(3) of the TNVAT Act by levying tax in addition to the output tax already declared in the monthly returns, and imposed penalty - works contract - the interstate movement of goods from other States to Tamil Nadu was occasioned by the work order placed by TWAD Board on the petitioner. - Held that:- It is an admitted position that the notice was issued by one personnel and after hear .....

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18 of 2015 and M.P.No.1 of 2015 - Dated:- 3-7-2015 - MR. T.RAJA, J. For petitioner : Mr.R.L.Ramani, Senior Counsel, for M/s.B.Raveendran For respondent : Mr.V.Haribabu, Additional Government Pleader (T) ORDER Mr. V.Haribabu, learned Additional Government Pleader (Taxes), takes notice for the respondent. 2. With the consent of both the parties, this Writ Petition is taken up for disposal at the admission stage itself. 3. This Writ Petition is directed against the impugned assessment order dated 3 .....

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the provisions of the Tamil Nadu Value Added Tax Act, 2006 and the Central Sales Tax Act, 1956. The petitioner was engaged in the business of execution of works contracts for the TWAD Board, Chennai, and turnkey projects for the provision of water supply as well as other works. The petitioner placed purchase orders on suppliers situate in other States who manufactured DI/PVC/MS pipes as per the specifications of the TWAD Board. The sale invoices raised by the other State suppliers were addressed .....

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ncomes mentioned in the balance sheet of the petitioner company irrespective of the issue whether the income pertains to movables or immovables for the purpose of levying tax and whether the same pertains to the Tamil Nadu office or other Branch Offices situate in the other States. The defects alleged by the enforcement wing officers were simply repeated by the respondent in his revision notice dated 4.2.2013. The petitioner explained that the contract should be read as a whole and brought to th .....

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on 14.3.2013 and various personal hearings, a detailed reply was filed on 7.6.2013. Therefore, the petitioner was under the impression that after he filed the objections, the re-assessment proceedings was dropped. There is a delay of two years in passing the impugned assessment order after issuance of notice. It is a peculiar case where notice was issued by one personnel and assessment order was passed by another personnel, which is clearly contrary to the settled principles of natural justice. .....

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