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Qmax Spinners India Pvt. Ltd. Versus The Assistant Commissioner (CT)

Denial of exemption on sale of cotton hank yarn - levy of penalty u/s 27(3) of the TNVAT Act, 2006 - audit conducted by officials of the Enforcement Wing - reliance placed on findings of Enforcement Officials - Held that: - The Assessing Officer, being a Statutory Authority, is bound to independently consider the objections given by the dealer and not mechanically be guided by the observations of the officials of the Enforcement Wing. That apart, there are no reasons assigned by the respondent f .....

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ortunity of being heard - decided in favor of petitioner. - Writ Petition Nos.33889 to 33892 of 2016 & WMP.Nos.29213 to 29216 of 2016 - Dated:- 27-9-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr.S.Sivakumar For the Respondent : Mr.S.Kanmani Annamalai, AGP ORDER Mr.S.Kanmani Annamalai, learned Additional Government Pleader accepts notice for the respondent. Heard both. By consent, the writ petitions are taken up for joint disposal. 2. The petitioner is a registered dealer on the file of the .....

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the respondent issued pre-revision notices dated 18.3.2016 for all the four assessment years namely 2011-12 to 2014-15. On a perusal of the said notices, it is seen that it is a mere reproduction of the defects pointed by the officials of the Enforcement Wing. Based on the said report, the respondent proposed to disallow the claim for exemption on the sale of hank yarn and apart from other issues, also proposed to levy interest/penalty under Section 27(3) of the said Act. The petitioner was gra .....

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nk yarn; (ii) Monthly VAT returns and VAT audit reports were submitted without any deviations and we have reported only the actual purchase and sales. (iii) Quarterly hank yarn packing return to the Regional Textile Commissioner, Coimbatore submitted regularly. (iv) In spite of our request and submission of branch certificate Unit II, the Enforcement Officials of Commercial Tax Department have not inspected our Unit II where reeling machine scrap and other were kept during the time of inspection .....

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the officials of the Enforcement Wing, which, at best, should be a reason for issuing a pre-revision notice. 6. However, the respondent, while completing the assessment and passing the impugned orders, merely extracted the findings of the officials of the Enforcement Wing, which were contained in the pre-revision notices and extracted the objections filed by the petitioner and in the last paragraph at page 5 of the impugned assessment orders, the respondent stated that the objections filed by t .....

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he documentary evidence verified and gathered at the time of inspection. Therefore, their objections were overruled and the proposal was confirmed. 7. A copy of the sworn statement recorded from the Managing Director of the petitioner by the officials of the Enforcement Wing on 5.1.2016 was produced before this Court, from which, it is seen that the petitioner has not accepted that they have not dealt with hank yarn. But, what they stated is that there was some clerical error committed by the st .....

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