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Times Internet Limited Versus The Appellate Deputy Commissioner of Commercial Taxes

2016 (4) TMI 436 - MADRAS HIGH COURT

Entertainment of appeal - Period of limitation - Held that:- upon verification, it is found that the RPAD was not served on the petitioner and the certified copy of the assessment order was served on the petitioner only on 27.8.2015, which date shall be taken into consideration for fixing the period of limitation for filing appeal before the Appellate Authority. When such is the date to calculate the period of limitation to file appeal, this Court is of the view that the petitioner is will withi .....

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is engaged in the business of trading of goods, display of advertisement, news, information, content, astrology, deals and offers etc., through e commerce, is a registered delaer under Tamilnadu Value Added Tax Act, 2006 and Central Sales Tax Act, 1956. The petitioner and the business segment of Times of India, which is run by M/s.Bennett Coleman and Company Ltd., are operated at the same premises at No.126/127, Chamiers Road, Nandanam, Chennai 600 035 as the petitioner is subsidiary of M/s.Benn .....

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suppression of sales and as per section 27(1)(a) of Tamilnadu Value Added Tax Act, 2006, it was assessed as turnover and after adding an equal amount as probable omission , it amounts to ₹ 29,62,816/- which is subject to Value Added Tax at 14.5% amounting to ₹ 4,29,608/-, upon which, penalty of ₹ 3,22,206/- under section 27(3) of the Act was also levied. For the said notice, the petitioner replied through its reply dated 19.1.2015 stating that the credit payments amounting  .....

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5, the authorised representative of the petitioner appeared before the respondent and explained about the documents already submitted. Thereafter, on 12.3.2015 the 2nd respondent passed an assessment order rejecting all the submissions and documents confirming the demand of ₹ 7,51,814/-. 3. It is the case of the petitioner that though as per the information received from the office of the 2nd respondent, the certified order copy was sent by registered post on 12.3.2015 to the petitioner .....

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he petitioner and on coming to know the same, the petitioner immediately informed the 2nd respondent by letter dated 8.6.2015 not to act upon the Bank attachment as it is in process of filing the appeal. On 14.7.2015, the petitioner requested the 2nd respondent, the certified true copy of the order dated 12.3.2015 and in response to the same, the petitioner was issued with a notice dated 27.7.2015 on 13.8.2015 stating that the photocopy of the order was provided to the authorised representative .....

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3.9.2015. The petitioner wrote a letter to the 2nd respondent on 15.09.2015 requesting to acknowledge the fact that the actual receipt of the certified copy of the order is on 27.8.2015, consequently the date of receipt of certified copy of the order should be considered as 27.8.2015. But to the surprise of the petitioner, the 2nd respondent sent a notice dated 15.9.2015 stating that the assessment order was served upon the petitioner on 27.5.2015, since the RPAD sent on 20.3.2015 was not recei .....

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