9911796707
TMI Blog2017 (7) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... Act (TNVAT Act) and the Central Sales Tax Act (CST Act) is before this Court challenging an order of the assessment under the CST Act for the year 2012 13. The primary ground on which the petitioner has challenged the impugned order is by contending that an opportunity of personal hearing was not granted as required to be granted under section 27 of the TNVAT Act. Secondly, it is contended that without conducting an enquiry, the impugned order has been passed. 3. The case of the petitioner is that for the assessment year 2012 13 under the CST Act, they claimed exemption under section 5(1) of the CST Act claiming that they have exported goods worth Rs. 1,46,86,92,249/- and submitted documents in support of such claim. These were considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irmed in his notice dated 26.08.2016. However, enclosing all the details once again, requested the respondent to grant exemption on the said turnover. The objections were given in respect of the other defects which were pointed out by the respondent in the revised notice dated 14.12.2016. The respondent without affording an opportunity of personal hearing to the petitioner has passed the impugned order dated 09.01.2017. On perusal of the impugned order, it is seen that in respect of the exemption claim on direct export sales to the tune of Rs. 1,46,86,92,249/-, the respondent has given the benefit of exemption on direct export sale covering the turnover of Rs. 30,28,42,120/- alone and rejected the claim for the remaining turnover of Rs. 1,1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtly allowed with the following directions: 1) The claim for exemption on direct export sales which has been disallowed to the turnover of Rs. 1,16,58,50,129/- is set aside and the matter is remanded to the respondent for fresh consideration who shall fixed a date for personal hearing within a period of 15 days from the date of receipt of a copy of this order, hear the petitioner, peruse the documents and re-do the assessment in that regard. 2) With regard to the defective C Forms, the respondent is directed to return the same to the petitioner granting them reasonable time to rectify the defects and re-submit the same. On such rectification to the satisfaction of the respondent, the assessment under those heads shall also be re-done. 3) ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
