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Artis Leathers Versus The Assistant Commissioner (CT) , The Appellate Deputy Commissioner (CT) (FAC)

2016 (9) TMI 824 - MADRAS HIGH COURT

Restoration of appeal petition - revision notice to petitioner to revise the total and taxable turnover - reversal of input tax credit - imposition of penalty - whether the second respondent was justified in rejecting the appeal as not entertainable? - Section 84 of the TNVAT Act - Held that: - the decision in the case of State of Tamil Nadu v. Sabarigiri Industries [2014 (3) TMI 193 - MADRAS HIGH COURT] apply - appeal maintainable. - Rectification of assessment order - whether the petitione .....

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decided in favor of assessee. - W.P.No.25433 of 2016, W.M.P.No.21759 of 2016 - Dated:- 17-8-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. R. Senniappan For the Respondents : Mr. S. Kanmani Annamalai ORDER Heard Mr.R.Senniappan, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondents and with the consent of either side, the writ petition is taken up for disposal. 2. The petitioner is a dealer in hides and skins and .....

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tice for the year 2012-13 proposing to revise the total and taxable turn over of the petitioner, apart from proposing to reverse the Input Tax Credit and imposing penalty. The petitioner submitted their objections and the Assessing Officer completed the assessment and passed an order on 30.12.2014. Thereafter, the petitioner filed an application on 22.01.2015 requesting for rectification of certain mistakes which have crept in the order of assessment. This petition was presented under Section 84 .....

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ed and a decision was taken in favour of the petitioner. Only with regard to the issue pertaining to invisible loss, the petitioner's grievance is that a proper finding was not given by the Assessing Officer. Therefore, the petitioner preferred an appeal to the second respondent by appeal petition dated 23.03.2015. This appeal petition has been rejected as not entertainable by the second respondent/Appellate Authority by the impugned order. 5. On perusal of the impugned order, it is seen tha .....

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ere with the rectified assessment order, only with regard to the points which have been held against the petitioner. 6. In other words, what can be seen by the Appellate Authority is with regard to the correctness of the order passed by the Assessing Officer, which is not to the satisfaction of the dealer. This is so because the revenue did not prefer any appeal against the order passed by the Assessing Officer entertaining the petition under Section 84 of the TNVAT Act and rectifying the mistak .....

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etitioner is a modified order or rectified order passed pursuant to the exercise of powers under Section 84 of the TNVAT Act. 8. In the light of the said fact, the conclusion arrived at by the Appellate Authority that the appeal is not entertainable is incorrect. I am supported by the decision of the Hon'ble Division Bench of this Court made in the case of State of Tamil Nadu v. Sabarigiri Industries reported in [2013] 58 VST 454 (Mad). Among other issues which were considered by the Hon' .....

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e is a clear and a real distinction between an order allowing an application for rectification and thereby rectifying or modifying the original order of assessment and an order rejecting an application for rectification. When the rectification proceedings resulted in a positive action, which has the effect of destroying the finality of original assessment, thereby reopening the assessment order itself, then the provisions relating to appeal would lie. On the other hand, when the Assessing Office .....

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