TMI Blog2021 (11) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 27 (3) (c) of the TNVAT Act, 2006 - stock transfer to its depot - partial production of Form F from the depot located outside the State - HELD THAT:- On perusal of the impugned order and the notice that preceded the issue of the impugned order. The petitioner has also filed form F for a value of Rs. 32,68,439/-. The correctness of those form F cannot be determined under Article 226 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmined the tax payable by the petitioner as Rs. 6,56,812/- being the differential amount of tax and penalty under Section 27 (3) (c) of the TNVAT Act, 2006. 2. It is the case of the petitioner that the petitioner had effected a stock transfer to its depot for a turnover of Rs. 1,51,13,422/- and had partially produced Form F from the depot located outside the State. It is submitted that since th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and also an alternate remedy under Section 84 of the TNVAT Act for revision of the order and there is no limitation for producing these forms. The learned counsel for the respondent has also placed reliance on the decision of the Hon'ble Full Bench of this Court, in State of Tamila Nadu Vs. Arulmurugan and Company reported in 1982 (51) STC 381 FB, wherein, the Full Bench of this Court consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessments. On further appeal before the Tribunal, the assessees produced the C forms once again. At this stage, the Tribunal entertained them. While doing so, the Tribunal felt satisfied that there was sufficient cause for not filing the C forms before the assessments were over. The final orders of the Tribunal, however, were different in the two cases. In one case, the Tribunal set aside the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wide powers. Considering the same, liberty is given to the petitioner to work out the alternate remedy, either under Section 51 of the TNVAT Act or under Section 84 of the TNVAT Act, within a period of 30 days from the date of receipt of a copy of this order. Registry is directed to return the original impugned order to the petitioner. 6. With the above observations, the writ petition is dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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