TMI Blog2020 (4) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued, enabling the petitioner to show cause or explain in person on the action of the respondent in having levied 12.5% tax on transactions that were inter-state in character for want of declarations in Form C. HELD THAT:- In terms of Section 22 (4) of the Act, the only recourse available to the respondent is to frame a best judgment assessment. In the case on hand, the respondent had acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020 - Mr. JUSTICE R.MAHADEVAN J. For Petitioner: Mrs. R.Hemalatha For Respondent: Mr. A.N.R.Prathap, Govt. Advocate (Taxes) O R D E R According to the petitioner, they are the manufacturers of Air Compressor Pump and Spares, registered under the TNVAT and CST Acts. They deal with the products that fall under the heading of 'capital goods' as defined under Section 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted a total and taxable turnover at ₹ 4,29,11,731/- and ₹ 4,19,59,397/- respectively in the Form I returns filed under the CST Act and claimed exemption on a turnover of ₹ 9,52,334/-. After scrutiny of the same, the respondent has issued the assessment proceedings dated 19.09.2013 under Section 22 of the TNVAT Act stating that inter-state transactions not covered by declaration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had accepted the figures of turnover as furnished in the returns filed by the petitioner, but computed the tax at 12.5% on interstate transactions for want of Form C declarations. 6. Be that as it may. The impugned order suffers from two aspects: i) firstly, no notice was issued prior to passing of the impugned assessment; ii) secondly, no reasonable opportunity of being heard was giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h their objections. On receipt of the objections, the respondent/authority shall pass a fresh order, on merits and in accordance with law, that too, after affording an opportunity of personal hearing to the petitioner. Such an exercise shall be completed by the respondent within a period of eight weeks from the date of receipt of a copy of the objections from the petitioner. 9. Accordingly, thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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