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K.A.S. Industries India Pvt Ltd Versus The Assistant Commissioner (CT) , The Appellate Deputy Commissioner (CT) (FAC)

2016 (10) TMI 147 - MADRAS HIGH COURT

Restoration of appeal - Doctrine of merger - manufacturer of finished leathers, cotton yarn and shoe uppers - TNVAT Act, 2006 - rectification of mistake under Section 84 of the TNVAT Act - whether the petitioner has made out any grounds to interfere with the rectified assessment order, only with regard to the points which have been held against the petitioner? - the revenue did not prefer any appeal against the order passed by the Assessing Officer entertaining the petition under Section 84 of t .....

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der Section 84 of the TNVAT Act stood merged with the order of assessment dated 10.02.2015. Thus, in effect, the order of assessment passed against the petitioner is a modified order or rectified order passed pursuant to the exercise of powers under Section 84 of the TNVAT Act - appeal entertain-able. - Appeal restored - writ petition allowed - decided in favor of petitioner. - Writ Petition No. 30883 of 2016 & W.M.P.No.26750 of 2016 - Dated:- 2-9-2016 - T. S. Sivagnanam, J. For the Petition .....

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t herein under the provisions of the Tamil Nadu Value Added Tax Act, 2006 [TNVAT Act]. In this writ petition, the petitioner questions the order passed by the second respondent who is the appellate authority, who has rejected the petitioner's appeal petition in A.P.VAT No.76/2015, by order dated 31.05.2016, as not entertainable. 3. The facts which are relevant for the disposal of the writ petition are that the petitioner was issued with a revision notice for the year 2012-13 proposing to rev .....

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ssues were pointed out in the said petitions, which were considered by the Assessing Officer and the Assessing Officer passed an order dated 26.2.2016 . 4. The learned counsel appearing for the petitioner as well as the learned Additional Government Pleader appearing for the respondents would admit that except the issues with regard to ITC reversal on purchases from RC cancelled dealers to the tune of ₹ 1,43,708.00, invisible loss to the tune of ₹ 4,45,524.00 and cash discount of  .....

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ty, after extracting the grounds of appeal, has devoted more than 4 to 5 paragraphs of the order commenting upon the action initiated by the Assessing Officer in the petition filed by the petitioner under Section 84 of the TNVAT Act. In my view, this was uncalled for, since the appeal is by the dealer and not by the revenue. Therefore, all that the Appellate Authority should have seen in the appeal petition is as to whether the petitioner has made out any grounds to interfere with the rectified .....

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der dated 10.2.2015. Thus, the exercise adopted by the second respondent was uncalled for. 7. Secondly, it has to be seen as to whether the second respondent was justified in rejecting the appeal as not entertainable. This conclusion of the second respondent is incorrect, since the order passed by the Assessing Officer under Section 84 of the TNVAT Act stood merged with the order of assessment dated 10.02.2015. Thus, in effect, the order of assessment passed against the petitioner is a modified .....

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first issue which was taken for consideration was with regard to the maintainability of the appeal. The facts of the said case also was more or less identical to the case on hand and while deciding the question relating to the maintainability, the Hon'ble Division Bench has held as follows: 6. As far as the first issue on the maintainability of the appeal is concerned, in the decision reported in 39 STC 260 STATE OF TAMIL NADU v.CROMPTON ENGG. CO., this Court held that there is a clear and .....

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rfere with the original order and that order is allowed to remain intact, the said order would not be amenable normally to appeal remedy. In so holding, this Court referred to the provisions under Section 55(4) of the Tamil Nadu General Sales Tax Act, 1959, inserted by Amendment Act No. 31 of 1972, providing for appeal and revision remedy when an order of rectification is made, and not when the authority concerned refuses to pass an order of rectification. 7. Similar view was also taken in the d .....

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