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M/s. Arvind Remedies Limited, Dr. B. Arvind Shah Versus The Assistant Commissioner (CT)

2016 (11) TMI 260 - MADRAS HIGH COURT

Rectification of mistake u/s 84 of the TNVAT Act - whether the respondent would be entitled to accept the C and F declaration forms, after the assessments are completed? - Held that: - the decision in the case of State of A.P. v. Hyderabad Asbestos Corporation Ltd. [1994 (4) TMI 302 - SUPREME COURT OF INDIA] relied upon and circular dated 28.02.2001 relied upon where the circular instructing the Assessing Authorities that they are empowered to revise the assessments under Section 55 of the erstw .....

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d F declaration forms and on verification, the respondent shall re-do the assessments in accordance with law. In the light of the above directions, the attachment of the petitioner's bank account shall be lifted and no coercive action shall be initiated till the petitions under Section 84 of the TNVAT Act, are considered and disposed of. The above exercise shall be complied with by the respondent, within a period of four weeks - petition disposed off - decided in favor of petitioner. - W.P.Nos.3 .....

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any incorporated under the Companies Act, 1956, engaged in the manufacture of medicines and are registered dealers on the file of the respondent under the Tamil Nadu Value Added Tax Act, 2006 [TNVAT Act) and the Central Sales Tax Act, 1956 [CST Act]. 3. In these writ petitions, the petitioner seeks for a direction upon the respondent to rectify the error on the face of records in the assessment proceedings for the years 2007-2008 to 2013-2014 under TNVAT Act, 2006 dated 25.07.2014, by disposing .....

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of the TNVAT Act. After filing the petitions under Section 84 of the TNVAT Act on 07.09.2016, the petitioner submitted a representation on 15.09.2016 stating that they are retaining the original C and F forms, as it would not be safe to send them by post. However, they attached the statement of C and F forms, wherever is applicable and requested that all the declaration forms reflecting in their statement are in their possession and the same will be furnished to the respondent, as and when an op .....

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Tamil Nadu Vs. Arulmurugan & Co. [reported in (1982) 51 STC 381]. The plea raised by the Revenue, was that after the completion of assessments, the Assessing Authorities would become functus officio, so far as those assessments were concerned and therefore, he cannot accept any declaration forms subsequently. While repelling such contention raised by the Revenue, the Hon'ble Full Bench of this Court observed as follows:- ....Given the assessing authority's undoubted power to allow fu .....

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in appropriate cases, of the power to allow further time cannot be withheld on the excuse that there is no express provision either in the statute or in the statutory rules for reopening the assessment. When the power is there and the facts are then demanding its exercise, the implementation must be done as a matter of course, on the doctrine of implied or ancillary powers. When there is a power, and when there is a will, there will be a way. It is, however, unnecessary to pursue the line of dis .....

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