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Vesta Builders and Promoters Versus Asst. Commissioner (CT) O/o Asst. Commissioner of Commercial Taxes

2016 (12) TMI 259 - MADRAS HIGH COURT

Validity of assessment order - TNVAT Act, 2006 - objections given to the pre-revision notice, not considered - Held that: - This Court has time and again pointed out that it is high time that the Commercial Taxes Department shall dispense with the procedure of giving acknowledgment in 'Letter Delivery Book' as there is always room for complaints and grievances. It is not known as to why the Commercial Taxes Department, which is insisting upon filing 'E-Returns' by the dealers, is adopting a proc .....

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rlier notices and the respondent stated that he would revert after reviewing the entire set of documents. However, the respondent passed the impugned order on the ground that the petitioner has not submitted any objections - this Court is inclined to believe the stand taken by the petitioner that the reply dated 20.02.2015 was received by the respondent on 26.2.2015 in terms of the endorsement made in the 'Letter Delivery Book' and therefore holds that the impugned order is in violation of princ .....

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Heard Mr.S.Sathiyanarayanan, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate accepting notice for the respondent. By consent, the Writ Petition itself is taken up for disposal. 2. The petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 [TNVAT Act], and the challenge in this Writ Petition is to an order of assessment under the TNVAT Act, for the year 2013-14, only on the ground that th .....

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Notification No.24/2012 - Service Tax issued by the Govt. of India. c) Copy of the petitioner's Audit Report in Form WW under the TNVAT Act, 2006 for the year 2013-14. d) Statements showing month wise purchase and sales turnovers reported by the petitioner in the returns filed by the petitioner under the TNVAT Act, 2006 for the year 2013-14 (2 Nos.). 4. As pointed out earlier, the petitioner has handed over the explanation to the respondent and the respondent has received the same and affixe .....

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