Allowed

Tvl. Rasi Tax (In) P Ltd. v. The Commercial Tax Officer

Madras HC11 Mar 2016WP/27447/2015

Case brief

AI extract

What is this about?

The High Court at Madras, in a writ petition seeking Certiorari, examined the validity of a Commercial Tax Officer's order imposing penalty under the TNVAT Act. The Court set aside the order dated 23.07.2015, allowing the writ petition and noting the withdrawal of a prior notice and full payment by the petitioner.

What did the court decide?

Impugned order dated 23.07.2015 setting aside the assessment and penalty order levied on the petitioner was set aside; connected miscellaneous petition closed.

Tvl. Rasi Tax (In) P Ltd. Vs The Commercial Tax Officer — GST and Indirect Tax | Madras HC (2016)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 11.03.2016

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CORAM

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THE Hon'ble Mr.JUSTICE M. DURAISWAMY

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W.P.No.27447 of 2015 and M.P.No.1 of 2015

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Tvl.Rasi Tex (In)Pvt Ltd, represented by its Managing Director, S. Senthilnathan, S.F.No.533/4, Cuddalore Main Road, Sarvai, Manivilunthan South, Attur-636 121 .... Petitioner vs

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The Commercial Tax Officer (FAC),
Attur (Town) Assessment Circle,
Attur
2. The Commercial Tax Officer,
Attur (Town) Assesment Circle,
Attur .... Respondents

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Writ Petition filed under Article 226 of the Constitution of India praying this Court to issue a Writ of Certiorari to call for the records on the file of the second respondent in TIN No.33903141087/2012-13 dated 23.07.2015 and quash the same.

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The petitioner has filed the above writ petition to issue a Writ of Certiorari to call for the records on the file of the second respondent in TIN No.33903141087/2012-13 dated 23.07.2015 and quash the same.

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https://hcservices.ecourts.gov.in/hcservices/

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According to the petitioner, the impugned order of assessment, issued by the second respondent is liable to be set aside, as being without jurisdiction and authority of law and contrary to the principles of natural justice. The impugned order of assessment, issued by the second respondent, imposing penalty is not in confirmity with Sec.27(4) of TNVAT Act, 2006, as there was no wrong claim by way of production of false bills and certificates in support of wrong claim. The second respondent also passed the impugned order, imposing penalty without taking into account of the payment made in pursuance of the notice, issued by the first respondent on 28.08.2014.

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The learned counsel for the petitioner submitted that the petitioner had wrongly availed ITC and subsequently, had paid the entire ITC availed by them. Subsequently, a Notice was issued, which was also withdrawn by the first respondent. Thereafter, the present notice has been issued, levying penalty.

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Mr.S. Kanmani Annamalai, learned Additional Government Pleader, appearing for the respondents, submitted that the impugned order may be set aside for the reason that the first respondent had already withdrawn the notice issued earlier and thereafter, the present order has been passed, levying penalty on the petitioner. That apart, the learned Additional Government Pleader also submitted that the petitioner had paid the entire ITC, availed by them.

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Having regard to the submissions made by the learned counsel on either side and taking note of the fact that the Notice, issued by the first respondent, on the earlier occasion, was withdrawn by them and after withdrawal of the Notice, the impugned order was passed, levying penalty on the petitioner, the impugned order dated 23.07.2015 is liable to be set aside and accordingly the same is set aside and the writ petition stands allowed. No costs. Consequently, connected MP is closed.

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Sub Assistant Registrar

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https://hcservices.ecourts.gov.in/hcservices/

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To
1. The Commercial Tax Officer (FAC),
Attur (Town) Assessment Circle,
Attur
2. The Commercial Tax Officer,
Attur (Town) Assesment Circle,
Attur
+1cc to Mr.R. Senniappan, Advocate, S.R.No.15924
+1cc to the Special Government Pleader, S.R.No.15980
KGK(CO)
EU(23/03/2016)
W.P.No.27447 of 2015

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https://hcservices.ecourts.gov.in/hcservices/

Tvl. Rasi Tax (In) P Ltd. v. The Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

Tvl. Rasi Tax (In) P Ltd. v. The Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

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