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M/s. E Land Fashion India Private Limited Versus The Commercial Tax Officer

2016 (7) TMI 369 - MADRAS HIGH COURT

Writ petition challenging the order of assessment dated 31.7.2014 - The specific case of the petitioner is that they filed Form W by way of e-filing and it is well within the time limit prescribed under Rule 11 of the Tamil Nadu Value Added Tax Rules .....

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us. - Accordingly, the writ petition is allowed, the impugned orders are set aside and the matter is remitted back to the respondent to consider Form W, which has been filed by the petitioner online and which has been admitted by the respondent h .....

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r Sundaram, AGP ORDER Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner, who is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax, 2006 (hereinaft .....

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ration, is as to whether the petitioner had filed Form W within the time prescribed under the Act. The specific case of the petitioner is that they filed Form W by way of e-filing and it is well within the time limit prescribed under Rule 11 of the T .....

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essment notice dated 8.7.2014, they sent a representation dated 21.7.2014 requesting some more time to be granted to submit their explanation. 5. Though the respondent has referred to the petitioner's letter dated 21.7.2014, he proceeded to frame .....

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ntimated the petitioner and thereafter proceeded to frame the assessment. However, the petitioner filed a petition under Section 84 of the Act. This petition has been rejected by the order dated 16.3.2015 by referring to Section 18(3) of the said Act .....

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instructions given by the respondent vide letter dated 3.9.2015, submitted that the respondent was justified in passing the impugned orders, as, in terms of Section 18(3) of the Act, the credit shall stand lapsed to the Government. It was further co .....

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us contentions raised in the affidavit filed in support of the above writ petition, it is relevant to take note of the stand taken by the respondent to the ground raised by the petitioner in ground No.4. In ground No.4 of the affidavit, the petitione .....

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