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Schwing Stetter India Pvt. Ltd. Versus The Assistant Commissioner (CT)

2016 (11) TMI 609 - MADRAS HIGH COURT

Levy of interest u/s 42(3) of the TNVAT Act, 2006 read with section 9(2-B) of the CST Act, 1956, for the assessment years 2007-08 to 2012-13 - manufacture and sale of Batching Plan, Concrete mixtures, Concrete pump and its spares - inter-state sales - Form -C - Held that: - the petitioner themselves have preferred a Revision Petition before the First Revisional Authority, as against the earlier assessment order passed under section 53 of the TNGST Act, for the assessment year 2005-2006. However, .....

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visional Authority, it goes without saying that such a direction and order would bind the Assessing Officer. However, since the order of the Revisional Authority dated 24.06.2016, was passed subsequent to the impugned orders viz.28.08.2014, this Court is inclined to remit the matter back to the respondent to take note of the order passed by the Revisional Authority and redo the entire exercise by following the order passed in R.P.No.J2/138/2015 dated 24.06.2016, as it is stated that the transact .....

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Writ Petitions are taken up for disposal. 2. In all these Writ Petitions, the petitioner has challenged the orders of assessment dated 28.08.2014, by which the respondent has imposed interest under Section 42(3) of the Tamil Nadu Value Added Tax Act, 2006 [TNVAT Act], read with section 9(2-B) of the Central Sales Tax Act, 1956 [CST Act], for the assessment years 2007-08 to 2012-13. 3. The petitioner's Company is the registered dealer under the provisions of Tamil Nadu Value Added Tax Act, 20 .....

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aid by them. 4. In these Writ Petitions, the petitioner among other grounds, have contended that the impugned orders of the respondent dated 28.07.2014, suffer from an error of law apparent on the face of the records and the respondent failed to advert to the relevant provisions of section 42(3) of the TNVAT Act and section 9(2) of the TNVAT Act read with section 9(2) of the CST ACT and therefore the demand for interest is contrary to those provisions. The petitioner has also contented that the .....

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at a later date, the Assessing Officer can accept the same and revise the assessment and the Assessing Officer does not become functus officio, merely because, the assessment order has been passed. 5. In this regard it is relevant to point out that based on the decision of the Hon'ble Full Bench of this Court in ARUL MURUGAN AND COMPANY [51 STC 381) and the decision of the Hon'ble Supreme Court, in the case VIPRO FOUNDRY ENGINEERS LIMITED [81 STC 169], the Commissioner of Commercial Taxe .....

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s have taken a stand that they have do not have jurisdiction to accept those Forms, after the assessment is over. 6. In the instant case, the petitioner themselves have preferred a Revision Petition before the First Revisional Authority, as against the earlier assessment order passed under section 53 of the TNGST Act, for the assessment year 2005-2006. However, the said Revision Petition was dismissed, confirming the order of the Assessing Authority. As against said order, the petitioner preferr .....

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