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Tech Mahindra Ltd Versus The Assistant Commissioner (CT) , Commissioner of Commercial Taxes, Government of Tamil Nadu

2016 (8) TMI 172 - MADRAS HIGH COURT

Interstate sale / export of services - whether the appellant filed supporting documents like declaration form C or Form F or Form E1/Form E2 or not - Held that:- it is seen that the first respondent has accepted the receipt of documents on 18.9.2015 but has stated that the petitioner did not file objections nor filed declaration forms or other documents. The first respondent has not granted an opportunity of personal hearing, nor has he discussed about the documents which were received by him fr .....

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ue notice to the petitioner within a period of two weeks, fixing the date of personal hearing, peruse the documents that have been produced, and if any clarification is required, the same shall be clarified from the petitioner and thereafter, a speaking order shall be passed on merits and in accordance with law. - Matter remanded back. - W.P.No.14152 of 2016 - Dated:- 10-6-2016 - T. S. Sivagnanam, J. For the Petitioner : Ms. R. Charulatha For the Respondents : Mr. Manokaran Sundaram, A.G.P. ORDE .....

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7.2015 to the petitioner, wherein it was stated that on verification of the returns filed in Form I under the CST Act, for the period from April 2014 to March 2015, it revealed that the petitioners have claimed exemption on a turn over as per the returns filed, for which they have not filed supporting documents or other relevant records and that they have claimed concessional rate of tax and turnover as per returns filed, for which also they have not filed supporting documents like declaration f .....

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rting documents have not been filed and therefore, he proposes to finally assess the transactions @ 14.5%. Further, there was also a proposal to reverse the input tax credit and levy penalty. The petitioner was granted ten day's time to file their objections along with the connected documents/ certificates/declarations etc. 4. The petitioner's case is that they appeared in person before the first respondent through their Tax Consultant on 9.10.2015 and explained to him the nature of busi .....

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levant documents. It is the further case of the petitioner that on a perusal of those documents, the first respondent called for further documents to be furnished, which the Tax Consultant undertook to do so and requested personal hearing to be fixed. The Tax Consultant is stated to have appeared on 29.3.2016 before the first respondent, and he was informed that already order has been passed on 10.3.2016. This order is questioned in this Writ Petition contending that the order is in violation of .....

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eader sought for further time, on the ground that in spite of intimation to the first respondent, the said official has not turned up for giving instructions to the learned Additional Government Pleader. Since adjournment was sought for the second time, this Court granted an order of interim stay and posted the matter after six weeks for filing counter affidavit. 6. Even today, there is no counter affidavit filed by the first respondent. The learned Additional Government Pleader submits that in .....

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e first respondent has accepted the receipt of documents on 18.9.2015 but has stated that the petitioner did not file objections nor filed declaration forms or other documents. The first respondent has not granted an opportunity of personal hearing, nor has he discussed about the documents which were received by him from the petitioner on 8.9.2015. Thus, the impugned order is a clear case of arbitrary exercise of power and in total violation of principles of natural justice. The amount of tax de .....

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