New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (6) TMI 342 - MADRAS HIGH COURT

2016 (6) TMI 342 - MADRAS HIGH COURT - TMI - Seeking acceptance of requisite declarations in Form F - Violation of principles of natural justice - while levying tax at the rate of 5% on the turnover of ₹ 53,99,88,582/-, the respondent had wrongly imposed at ₹ 7,69,99,429/- instead of correct amount of ₹ 2,69,99,429/- patently a clerical and calculation error - Held that:- in the light of the order passed by this Court in the case of State of Tamil Nadu Versus Arulmurugan and Co .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nasundaram, J. For the Petitioner : Mr. R. Senniappan For the Respondent : Mr. V. Haribabu ORDER This writ petition is filed for issue of a Writ of Certiorarified Mandamus to call for the records on the files of the respondent in CST No. 944962/2014-15 dated 22.02.2016 and quash the same as being without jurisdiction and authority of law and contrary to the principles of natural justice and that of the principle laid down by this Honourable Court in the judgment reported in (2007) 295 ITR 303 (M .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

arried on by the Company is manufacturing finished products such as M.S. Angles and M.S. Channels by using raw materials such as ingots billets sponge iron, iron scraps and selling such M.S. Angles and M.S. Channels locally and inter-state trade and despatching such M.S. Angles and M.S. Channels on stock transfers to his branch in Kerala State and to consignment agent in other States. The petitioner had been issued with a notice dated 12.11.2015 under Section 22(4) of the Tamil Nadu Value Added .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f his claim for exemption. Though the petitioner obtained all the requisite forms in the mean time and waited for personal hearing, the respondent had passed final orders on 22.02.2016 and confirmed his proposal by levying tax , that too, on the exempted turnover and served the order on 12.04.2016 without grant of such opportunity for personal appearance which, according to the petitioner, is mandatory requirement in accordance with Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006. Furt .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tion with details/statement of forms and submitted the application under Section 84 of the TNVAT Act, 2006 for fresh assessment. The said application dated 25.04.2016 had been submitted in person on 25.04.2016 itself and one more copy had also been sent to the respondent on 04.05.2016 by registered post and the said application is admittedly pending consideration before the respondent, as on date. Hence, the petitioner has come up with the present writ petition for the relief aforesaid. 3. Heard .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

STC 382 (Mad) (FB), allowed the writ petition and directed the respondent therein to accept form I filed by the petitioner for the sales made to "SEZ" and pass orders afresh in accordance with law. The relevant portion of the judgment is extracted hereunder: "9. ...........The facts which are not disputed in the cases on hand show that the petitioner is regularly filing their monthly returns and complying with the statutory requirements. The respondent had also accepted the turno .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

roduced C forms from other States invoking the provision that he (assessee) had tried his best, but it was beyond his control, because C forms were either not readily available or not readily issued in those States, the assessing officers have to be liberal in reopening the reassessing of such cases. Further the High Court of Madras has held in the case of Arulmurugan and Company reported in [1982] 51 STC 381 (Mad) [FB] that the proviso to Section 8(4) does not insist that the assessee should es .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the appellate forum for reopening and considering the C forms filed at the time of nearing the appeal, the assessing officers themselves may reopen the cases, admit the new C forms, check on their correctness and genuineness, and pass revised assessment orders, as long as the period does not exceed the period of limitation. Thus, the instruction insists that 'sufficient cause' spoken of section 8(4) is sufficient cause which appeals to the mind of the authority concerned and which enable .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cted below (pages 395 and 396 in 51 STC): "19. We do not think there is any room for the perplexity given expression to by the learned Government Pleader. Given the assessing authority's undoubted power to allow further time for C forms to be filed on sufficient cause, the rest of it is mere proceudre or follow up action. Where the assessig authority is satisfied, in a given case, about the existence of sufficient cause, it must necessarily be followed up by appropriate action, such as .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

implementation must be done as a matter of course, on the doctrine of implied or ancillary powers. Where there is a power, and where there is a will, there will be a way. It is, however, unnecessary to pursue the line of discussion further, because the particular problem we are concerned with in the two cases before us is quite different. What we are asked to consider, and what we have been engaged in discussing so far, is whether an appellate authority has the same power as the assessing author .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t the concessional rate of four per cent. Both the assessees appealed against their respective assessments. In both the cases, leave to file the relevant C forms was asked for, at the appellate stage. The Appellate Assistant Commissioner, however, declined to receive the C forms, and confirmed the assessments. On further appeal before the Tribunal, the assessees produced the C forms once again. At this stage, the Tribunal entertained them. While doing so, the Tribunal felt satisfied that there w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

orms and find out if they complied with the formalities. 21. Having regard to the considerations which we have set out in the foregoing paragraphs, we must uphold the decision of the Tribunal in both the cases. We hold that the Tribunal has the power to receive C forms at the time of the appeal, for sufficient cause. The Tribunal can then proceed to the next step of applying the concessional rate of tax to the turnover covered by the C forms. Or the Tribunal may remand the case to the Appellate .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version