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Micro Pixel Private Ltd. Rep by its Director Mr. Srikanth Versus The Commercial Tax Officer Guindy Assessment Circle Chennai

2016 (7) TMI 281 - MADRAS HIGH COURT

Input tax credit - Penultimate sake in the course of export - It was observed by the appellate authority that, the sales effected by the petitioners are not zero rated sales falling under Section 18(1) of the TNVAT Act, 2006 and they are not eligible .....

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pre-assesment notice, the petitioner in their letter dated 17.03.2016 had requested for personal hearing in the subject column itself, though not in the body of the letter. Therefore, the respondent ought to have afforded an opportunity of personal h .....

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and W.M.P.No.13580 of 2016 - Dated:- 7-6-2016 - Mr. JUSTICE T.S.SIVAGNANAM For the Petitioner : Mr.N.Inbarajan For Respondent : Mr.Manoharan Sundaram, A.G.P., ORDER Heard Mr.N.Inbarajan, learned counsel appearing for the petitioner, and Mr. Manohara .....

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2006. The petitioner has filed this writ petition challenging the order of assessment dated 29.03.2016, in and by which the input tax credit availed by the petitioner has been reversed and penalty has been imposed. The pre-assessment notice was issu .....

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the last sale as specified under Section 5(3) of the CST Act, 1956. Further, it was stated that the petitioner could not obtain and produce form H from the exporters. Hence, the ITC availed by the petitioner in respect of the sales made to 100% Expo .....

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s Court in the case of Emerald Stone Export v. Assistant Commissioner (CT), FAC, Pudukottai reported in (2012) 52 VST 286 (Mad). The petitioner would state that admittedly they have sold the goods to an exporter and the exporter have exported the sam .....

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rity and they have requested the respondent to wait till the appeals are disposed of. The respondent, after considering their objections held that the sales effected by the petitioners are not zero rated sales falling under Section 18(1) of the TNVAT .....

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ioner has placed reliance on the decision of this Court made in the case of Emerald Stone Export (Supra) what was required to be considered by the assessing officer is as to whether the sale effected by the petitioner was the last sale preceding the .....

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