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Ganesh Associates Private Limited Versus The Assistant Commissioner (CT)

2016 (10) TMI 854 - MADRAS HIGH COURT

Attachment of Bank Accounts - recovery of arrears of sales tax under the Central Sales Tax Act, 1956 - straight away garnishee order passed without serving any notice or passing any assessment order - Held that: - Considering the nature of allegation based on which, assessment has been completed and as it pertains only to production of 'C' forms, this Court is inclined to grant one more opportunity to the petitioner to produce all the documents. Accordingly, there will be a direction to the peti .....

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icers can allow Form-C, Form E-I, E-II and F-Forms, to be filed after completion of assessment on sufficient cause. - W.P.No.34156 of 2016 and W.M.P.Nos.28480 to 29482 of 2016 - Dated:- 29-9-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. M. Desingu For the Respondents : Mr. S. Kanmani Annamalai ORDER Heard Mr.M.Desingu, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government pleader accepts notice on behalf of the respondent. With the consent on either .....

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passed, which is against law. 3. In order to verify the correctness of the same, learned Additional Government Pleader was directed to get copies of the files and to get necessary instructions from the Assessing Officer. Accordingly, Tmt.M.Bhavani, Assistant Commissioner(CT), Saidapet Assessment Circle has forwarded the file vide her letter dated 29.09.2016. The learned Additional Government Pleader pointed out that in two places, the signature of the petitioner is available, namely in the notic .....

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o attributed certain other motices to certain other persons in the Department, which need not be gone into at this juncture. In the light of the following facts, the assessment order for the year 2013-2014 dated 23.09.2015 is said to have been passed under the Central Sales Tax Act and the reason for making the assessment is on the ground that the petitioner has not produced 'C' forms. 6. The petitioner's case is that if notice had been issued, they would have produced all the record .....

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