TMI Blog2016 (8) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Section 84 of the TNVAT Act, 2006. Accordingly, there will be a direction to the 3rd respondent to consider the petitioner's representation, dated 25.07.2016, filed under Section 84 of the TNVAT Act, 2006, along with the C-Forms enclosed in the said representation, and appropriate orders of revised assessment shall be passed, on merits. Petition disposed off. - Writ Petition No. 26926 of 2016 and W.M.P.No.23152 of 2016 - - - Dated:- 2-8-2016 - Mr. T.S. Sivagnanam, J. For petitioner : Mr.Adithya Reddy For respondents : Mr.S.Kanmani Annamalai , Additional Government Pleader ORDER Heard Mr.Adithya Reddy, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader, accep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner referred to the decision of the Hon'ble Full Bench of this Court in the case of State of Tamil Nadu vs. Arulmurugan and Company, reported in [1982] 51 STC 381 (Mad), wherein, the Hon'ble Full Bench has held that even if the dealer fails to explain the reason for the delay in submission of the C-Forms, the Assessing Officer has to independently apply his mind and decide about the C-Forms, without insisting the onus on the assessee. Further, the learned counsel referred to a Circular issued by the Commissioner of Commercial Taxes, which was in fact issued on the above lines, pursuant to the decision of the Hon'ble Full Bench (cited supra). Reliance was also placed to the decision of this Court in the case of A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d respondent to consider the petitioner's representation, dated 25.07.2016, filed under Section 84 of the TNVAT Act, 2006, along with the C-Forms enclosed in the said representation, and appropriate orders of revised assessment shall be passed, on merits and in accordance with law, within a period of two weeks from the date of copy of this order. Till then, the impugned order distraint proceedings shall be kept in abeyance. After the passing of such order, as per the above direction, the petitioner should remit the balance amount of tax and penalty as assessed on the petitioner for the transactions where the C-Forms were neither produced or rejected or returned, on valid grounds. This payment should be effected within a period of three ..... X X X X Extracts X X X X X X X X Extracts X X X X
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