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2016 (11) TMI 213 - MADRAS HIGH COURT

2016 (11) TMI 213 - MADRAS HIGH COURT - TMI - Levy of VAT - engine text beds - permanently embedded to earth - principles of natural justice - Held that: - The petitioner has given detailed objections/clarifications to the Commercial Tax Officer (Enforcement), Group III, Coimbatore. The fate of such objections/clarifications is not known to the petitioner. If, for any reason, the Enforcement Wing Officials do not agree with the objections/ clarifications given by the petitioner, the petitioner i .....

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ided in favor of petitioner. - Writ Petition Nos.35694 to 35702 of 2016 & WMP.Nos.30681 to 30689 of 2016 - Dated:- 7-10-2016 - MR. T.S.SIVAGNANAM, J. For The Petitioner : Mr. R.L.Ramani, SC for Mr.B.Raveendran For The Respondents : Mr. K.Venkatesh, GA COMMON ORDER Mr.K.Venkatesh, learned Government Advocate accepts notice for the respondents. Heard both. On account of the manifest errors, which are apparent on the face of the record and which cannot be defended by the second respondent even if a .....

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pondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter called the TNVAT Act) and the Central Sales Tax Act, 1956 (hereinafter called the CST Act) and registered before the Service Tax Commissionerate under the control of the fourth respondent. 3. The petitioner's place of business was inspected by the officials of the Enforcement Wing on 31.12.2015 and various details were sought for from the petitioner from the assessment year 2007-08 onwards. The officials of .....

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p III, Coimbatore on 31.12.2015. In the said statement, the Manager (Accounts) of the petitioner stated that the petitioner, though does not accept any of the defects pointed by the officials of the Enforcement Wing, would file a reply to the audit points along with correct and complete accounts details before the concerned Assessing Officer within a month. Subsequent to the statement dated 31.12.2015, clarifications were sent to the concerned Commercial Tax Officer on all the issues. A copy of .....

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d in the sub-column of the impugned notices. After referring to the inspection of the officials of the Enforcement Wing, the notices proposing to levy tax on lease rent of machinery, proposing to reverse the input tax credit without C-Forms, demanding short levy of tax on machinery sales, proposing to reverse the input tax credit on account of mismatch, proposing to reverse the input tax credit alleging that the petitioner has purchased from registration certificate cancelled dealers and demandi .....

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be of the clear view that there is only a proposal and if a reply is given by the noticee, the concerned Authority will consider his reply in an effective manner. 7. This is so, because issuance of a show cause notice is not empty formality, but a statutory requirement and a requirement should be complied with by the Authority to satisfy the principles of natural justice. If the Authority has pre-judged the issue at the stage of a show cause notice, the submission of the reply to the show cause .....

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notices are liable to be set aside. 10. One more ground, on which, the impugned show cause notices are to be held as bad in law is that the notices are bereft of particulars and in the sub-column, it is stated as 'proposal received'. Obviously, this proposal is from the officials of the Enforcement Wing. If such is the case, then the petitioner is entitled to known as to why the officials of the Enforcement Wing sent a proposal, though the petitioner had given an elaborate reply to the .....

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ices, which will be issued by the concerned Assessing Officer. Otherwise, the petitioner would not be in a position to know as to what was the basis of the proposals given by the officials of the Enforcement Wing. This observation is made in the light of the peculiar factual issues, which have arisen in the present case. 12. As already pointed out, in the statement of the Manager (Accounts) of the petitioner company having not admitted any of the defects pointed out by the officials of the Enfor .....

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d if a demand is raised on the petitioner, such material is an adverse material to the interests of the petitioner, as the petitioner is entitled to know as to what is the stand of the officials of the Enforcement Wing. Otherwise, the petitioner would not be in a position to effectively submit their objections. 13. Even assuming that the petitioner should be directed to submit their objections to the impugned notices, all that the officials of the Enforcement Wing do is to reiterate what the pet .....

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