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R.J. Tea Corporation Versus The Assistant Commissioner (CT)

2016 (4) TMI 1061 - MADRAS HIGH COURT

Revision of assessment - Selling Dealer has not filed the monthly returns in Form-I with payment of tax to the respective Assessing Officer and the respondent had proposed to reject the returns already submitted by the petitioner - Revenue contended .....

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lthaf Shoes (P) Ltd., Vs. Assistant Commissioner (CT), Valluvarkottam Assessment Circle, Chennai - 6 [2011 (10) TMI 567 - Madras High Court], it is clear that the issue involved in the present Writ Petition is identical. Therefore, since the Division .....

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- Dated:- 6-4-2016 - M. Duraiswamy, J. For the Appellant : Mr. R Senniappan For the Respondent : Mr. S Kanmani Annamalai, Additional Government Pleader (Tax) ORDER The petitioner has filed the above Writ Petitions to issue writs of certiorari to cal .....

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under the TNVAT Act, 2006 and an Assessee on the file of the respondent. The petitioner is doing business in Tea and the monthly returns in Form-I filed by the petitioner were accepted every month and after 12 months, the assessment deems to have be .....

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f assessment on the ground that the selling Dealer has not filed the monthly returns in Form-I with payment of tax to the respective Assessing Officer and the respondent had proposed to reject the returns already submitted by the petitioner. The peti .....

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made payment of tax to the respective Assessing Authority with monthly returns, liability cannot be fastened on the Buyer. According to the petitioner, the respondent confirmed the proposal as it is, without taking note of the reply and the copy of .....

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d that the Assessing Authority being a quasi judicial authority has to independently consider the materials submitted before him at the time of finalization of the assessment proceedings and at any circumstances, he cannot be permitted to implement t .....

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6], wherein this Court in similar circumstances set aside the order passed by the respondent. 3. Mr.S.Kanmani Annamalai, learned Additional Government Pleader (Tax) taking notice for the respondent submitted that as against the judgment reported in .....

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