New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (8) TMI 671 - MADRAS HIGH COURT

2016 (8) TMI 671 - MADRAS HIGH COURT - [2016] 95 VST 290 (Mad) - Waiver of pre-deposit - what would be the disputed turnover to be reckoned for the purpose of arriving 25% of the disputed tax to be deposited as pre-deposit for entertaining the appeal - part of the demand contested in the appeal and part of the demand contented in writ petition - Held that:- the peitioner was fully justified in contending that he is entitled to pay 25% of the tax on the disputed turnover which has been calculated .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

oner has already effected appropriate pre-deposit. - Decided in favor of petitioner. - W. P. Nos. 10182 and 10183 of 2015 and M. P. Nos. 1 and 1 of 2015 - Dated:- 1-8-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr.N.Sriprakash For the Respondents : Mr. Manokaran Sundaram ORDER Heard Mr.N.Sriprakash, learned counsel appearing for the petitioner and Mr.Manokaran Sundaram, learned Additional Government Pleader appearing for the respondents and with their consent, the writ petitions are taken u .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

1340758140/-, the petitioner had filed writ petitions before this Court in W.P.Nos.28818 and 28819 of 2014 challenging the assessment orders only that extent. 3. The explanation given by the learned counsel appearing for the petitioner is that with regard to the said turnovers, the petitioner has questioned the orders of assessment on serious violation of principles of natural justice and that the Assessing Officer had pre-decided the matter and he was implementing the direction issued by the E .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed by the Chartered Accountant and in spite of the same, the assessment was completed. Therefore, it is submitted that to the extent of the above said two turnovers for the assessment years 2008-09 and 2007-08, the petitioner has canvassed the correctness of the same in those writ petitions. However, for the remaining turnover, the petitioner has preferred appeals before the second respondent as disputed questions of fact are involved and therefore, the petitioner thought fit to pursue the appea .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

petitions has not been set aside by the court, the said order would not have any impact on the appeal provision. 4. The learned counsel appearing for the petitioner submitted that in terms of the provisions of the Acts and the Rules, the admitted liability of an assessee when he avails an appeal remedy would be the liability which he admits in the memorandum of appeal whatever his stand might be before the Assessing Officer. In support of his stand, the learned counsel placed reliance on the de .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

20147 has not been stayed by the Court and therefore the question of excluding the amount for computation of disputed turnover does not arise and the Appellate Authority was justified in holding that the appeal is not maintainable. 6. After hearing the learned counsel appearing for the parties elaborately and on perusing the materials placed on records, the only issue which falls for consideration is as to what would be the disputed turnover to be reckoned for the purpose of arriving 25% of the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

challenge to that portion of the turnover in those two writ petitions and what would be its impact on the memorandum of appeal filed before the second respondent in respect of the other turnovers of the same assessment year. 7. When the writ petitions in W.P.Nos.28818 and 28819 of 2014 came up before this Court on 14.11.2014 elaborate submissions were heard and it appears that there were hearings at earlier occasions as well. After hearing Mr.N.Sriprakash, the learned counsel appearing for the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e an observation that the respondents shall not take any coercive action against the petitioner pursuant to the impugned proceedings. The impugned proceedings before this Court in those writ petitions was the turnover which the petitioner had disputed for the very same assessment years. Subsequently the case bundle was not traceable and from the record of the proceedings it is seen that only after the impugned order in these writ petitions came to be passed steps were taken to trace the bundles. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t having been ceased off the challenge with regard to those two turnovers in W.P.Nos.28818 and 28819 of 2014, it undoubtedly means that turnovers have been disputed. The effect of the interim order which was granted in those writ petitions was to the effect, directing the respondents not to take any coercive action which shall mean that the respondents are restrained from giving effect to the impugned assessment orders which are the subject matter of challenge. Thus the only interpretation which .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e TNVAT Act. In the said case before the Assessing Officer, the assessee admitted its tax liability was ₹ 10,339.19. Against the order of assessment, appeal was preferred before the Appellate Authority and after hearing the Assessing Officer's objection, was accepted and the appeal was dismissed as not maintainable. This was put to challenge by way of writ petitions before the High Court. The writ petitions were dismissed which was challenged before the Hon'ble Supreme Court. After .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version