Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. A.A. Chef, rep. by its Partner, N. Anand, M/s. A.A. Poultry Farm (P) Ltd., Earlier known as Coimbatore Chemicals and Fertilizers Ltd., rep. by its Director, N. Anand, Mr. N. Anand Versus The Commercial Tax Officer (CT) Now Upgraded as Assistant Commissioner (CT) Mettupalayam Road Assessment Circle, Commercial Taxes Building, Balasundaram Chettiar Road, Coimbatore, The Assistant Commissioner (FAC) Mettupalayam Road Assessment Circle, Coimbatore and The State of Tamil Nadu, rep. by its Secretary to Government, Registration and Commercial Taxes Department, Chennai

2016 (9) TMI 926 - MADRAS HIGH COURT

Recovery of arrears of sales tax - TNGST Act, 1959 - assessment without hearing - opportunity of being heard - Held that: - the petitioner directed to file written objections within a period of two weeks, along with supportive documents, and, on receipt of the same, the Assessing Officer shall afford an opportunity of hearing to the petitioner and redo the assessment in accordance with law, after considering the available documents with the petitioners - matter remanded for fresh consideration. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

aw - matter remanded for fresh consideration. - The amounts, which have been paid by the petitioner, pursuant to the interim orders granted by the Court shall be adjusted towards the tax dues after the assessment is redone in terms of the direction issued hereinabove, and till orders are passed, the properties in question shall not be brought for sale. - Writ petitions disposed off - decided in favor of petitioner. - Writ Petition Nos. 28173 and 28174 of 2012 and W.P.No.21494 of 2014+M.P .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

hip Firm, represented by its Partner, N.Anand, and W.P.No.21494 of 2014 is filed by the Partner, N.Anand, in his personal capacity. 3. First, this Court proposes to take up the Writ Petitions filed by the Partnership Firms, being W.P.Nos.28173 and 28174 of 2012. In both the Writ Petitions, the petitioner has challenged the notices of demand issues in Form No.4, being arrears of sales tax, payable by the petitioners for the assessment year 1999-2000, under the provisions of Tamil Nadu General Sal .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

titioner's father, R.Natarajan, was carrying on a Chit Fund Business, in the premises, under the name and style "Indian Commercial Syndicate". Though the petitioner sought for time to produce books of accounts, they were unable to do so, which resulted in issuance of impugned notices for recovery. The petitioner challenges the same on the ground that, the notices were issued without granting opportunity to the petitioner to putforth their contentions. 5. At the time, when the Writ .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

committed by the petitioner's father, R.Natarajan, who is the Partner of Indian Commercial Syndicate, the subject property cannot be attached. 6. Sofar as the Writ Petitions challenging the notices of recovery are concerned, viz., W.PNo.28173 and 28174 of 2012, taking note of the submissions made by the learned counsel appearing for the petitioner that the entire amount payable to all the subscribers of the Chit transaction, run by the petitioner's father, R.Natarajan has been fully paid .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| 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