Disposed

Tvl.Victus Dyeings, v. The Assistant Commissioner(Ct)

Madras HC9 Mar 2016WP/8793/2016

Case brief

AI extract

What is this about?

Petitioner challenged a notice under Sec.63-A TNVAT Act via writ petition. Court noted respondent's inaction despite objections. Petition dismissed with direction to verify payments and decide merits after hearing within two weeks.

What did the court decide?

Directed respondent to verify payments and pass orders on merits after hearing within two weeks. Writ petition disposed. Connected MP closed.

Tvl.Victus Dyeings, Vs The Assistant Commissioner(Ct) — Company and Corporate | Madras HC (2016)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 09.03.2016

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CORAM

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THE Hon'ble Mr.JUSTICE M. DURAISWAMY

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Tvl.Victus Dyeings, represented by its Partner,

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L. Mohan Shankar, No.410, R.K. Nagar, P.N.Road, Pitchampalayampudur Post, Tirupur – 641 603. ... Petitioner

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The Assistant Commissioner (CT), Tirupur (Rural) Assessment Circle, Tirupur ... Respondent

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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 files of the respondent in TIN No.33962384066 dated 18.12.2015 and quash the same as being without jurisdiction and authority of law in so far as the assessment year 2014-15 is concerned.

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ORDER

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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 files of the respondent in TIN No.33962384066 dated 18.12.2015 and quash the same as being without jurisdiction and authority of law in so far as the assessment year 2014-15 is concerned.

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

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It is the case of the petitioner that during the course of works even though maximum percentage of dyes and chemicals washed away, but the petitioner has made payment of VAT on the entire 100% value of dyes and chemicals as per the principles laid down by the Division Bench of this Court reported in 69 VST 445 (State of Tamil Nadu vs S.S.M Processing Mills). Further, according to the petitioner, they had never claimed deduction for material loss during the course of execution of contract. The 100% payment has been made as evidenced from the form "WW" certificate issued by the Chartered Accountant in accordance with Sec.63-A of the TNVAT Act, 2006. The respondent issued the impugned notice taking into consideration that the petitioner had made the entire payment of tax on 100% purchase value of dyes and chemicals. Even after the objections filed by the petitioner, with a copy of the judgment and proof of payment, the respondent has not passed any order.

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Mr.S. Kanmani Annamalai, learned Additional Government Pleader, taking notice of the respondent, submitted that the respondent may be directed to verify the payments, made by the petitioner and pass orders in accordance with law.

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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 respondent has not passed orders, based on the reply dated 2.2.2016, filed by the petitioner, I am of the considered view that the respondent should be directed to pass orders, after verifying the payments, made by the petitioner, on merits and in accordance with law.

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Accordingly, I direct the respondent to verify the payments, made by the petitioner and pass orders taking into consideration the objections raised by the petitioner in their reply dated 2.2.2016 and after affording due opportunity of personal hearing to the petitoner, on merits and in accordance with law, within a periiod of two weeks from the date of receipt of copy of this order, With the above observation, the writ petition is disposed of. No costs. Consequently, connected MP is closed.

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Sd/Assistant Registrar(AS) //True Copy//

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Sub Assistant Registrar

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

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The Assistant Commissioner (CT), Tirupur (Rural) Assessment Circle, Tirupur

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+1cc to Mr.R. Senniappan, Advocate, S.R.No.15109 +1cc to the Government Pleader, S.R.No.15132

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W.P.No.8793 of 2016

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KK(CO)
CA(18/03/2016)

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

Tvl.Victus Dyeings, v. The Assistant Commissioner(Ct)

Case brief

What is this about?

What did the court decide?

Tvl.Victus Dyeings, v. The Assistant Commissioner(Ct)

Case brief

What is this about?

What did the court decide?

What the court decided

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