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2016 (7) TMI 442 - MADRAS HIGH COURT

2016 (7) TMI 442 - MADRAS HIGH COURT - TMI - CST liability - failure to submit 'C'-Forms - assessment order was passed without affording an opportunity of personal hearing. - The learned Senior Counsel appearing for the petitioner submitted that the petitioner is in possession C-Forms and prays for one more opportunity and that would be the final opportunity, so as to enable the petitioner to produce the records to enable the assessing authority to consider the same. - Held that:- In the light o .....

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d:- 2-6-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr.B.Raveendran For the Respondents : Mr.S.Kanmani Annamalai Additional Govt. Pleader ORDER Heard Mr.B.Raveendran, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader, accepting notice on behalf of respondent. With the consent of the learned counsel on either side, the Writ Petitions are taken up for final disposal. 2. This is the second time, the petitioner is before this Court, p .....

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ntire CST liability has been paid by way of adjustment against the input tax credit. When the case was heard, it was fairly conceded by the learned Additional Government Pleader (Taxes) that in terms of Section 22(4) of the Tamil Nadu Value Added Act, 2006 (the 'Act'), it is mandatory that the procedure contemplated therein should be followed. Therefore, the said Writ Petition was allowed and the Assessment Order dated 30.01.2015, was quashed with a direction to the first respondent to d .....

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epresentative did not turn up for the personal hearing and therefore, the Assessing Officer namely the first respondent proceeded to assess the Sales Turnover of the petitioner not covered with 'C' Forms and determined the total and taxable turnover at ₹ 9,01,06,300/-. Apart from that the first respondent also proposed to levy penalty under section 9(2) of the CST Act read with section 27(3) of the TNVAT Act, 2006. 5. The petitioner was granted an opportunity to submit their object .....

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