TMI Blog2015 (10) TMI 2515X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 10,22,09/,426/- in the regular monthly returns filed under the TNVAT Act. - the respondent stated that the 'petitioner have reported a total turn over (CST+VAT) of ₹ 353,63,85,695 for the year 2014-2015' and requested the petitioner firm to pay tax of 5% for exempted sale under commodity code-2052. Held that:- as per Section 22(4) of the Act, before passing the impugned order, personal hearing is must to put forth the contentions of the petitioner firm. In the case on hand, it is seen that no such personal hearing was given to the petitioner to substantiate the claim of the petitioner. Accordingly, the order impugned in this Writ Petition stands set aside and the respondent is directed to provide a personal hearing to the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through their monthly returns along with annexures and appropriate taxes and other amounts due thereon was paid after deducting Input Tax Credit, hereinafter referred to as 'ITC' available to them as per the TNVAT Act and the Tamil Nadu Value Added Rules, 2007, (hereinafter referred to as 'TNVAT' Rules). The petitioner had also properly reversed the Input Tax Credit (Paid on locally purchased raw materials) on their dispatches, branch transfer, to their Head Office at Kerala. Likewise, the petitioner had also properly reported their turn over of direct inter-state sales and dispatches to their head office at Kerala by way of Branch transfer, through their monthly returns under CST Act and paid tax and other amounts due there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;petitioner have reported a total turn over (CST+VAT) of ₹ 353,63,85,695 for the year 2014-2015' and requested the petitioner firm to pay tax of 5% for exempted sale under commodity code-2052. Consequently, the respondent determined the tax amount of ₹ 51,10,471/- and further proposed to levy penalty under Section 27(3) of the TNVAT Act. The respondent granted 15 days time to the petitioner to file their objections. 2.2. The notice was served on the petitioner on 28.07.2015 and the petitioner had time till 12.08.2015 to file their objections. In the meantime, the respondent issued another revised notice, containing the same contents with the rectification of the correct figures of the total and taxable turn over reported ..... X X X X Extracts X X X X X X X X Extracts X X X X
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