Disposed

Tvl.Jay Marbles, v. The Commercial Tax Officer

Madras HC3 Oct 2017WP/25672/2017

Case brief

AI extract

What is this about?

In a writ petition seeking to quash a tax notice, the High Court observed that the petitioner had paid the disputed amount. The Court permitted the petitioner to prefer an appeal within 15 days and disposed of the petition with directions to the Appellate Authority.

What did the court decide?

Direction to prefer an appeal within 15 days; direction to Appellate Authority to dispose of appeal within three months.

Tvl.Jay Marbles, Vs The Commercial Tax Officer — Consumer Protection | Madras HC (2017)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 03.10.2017

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CORAM:

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THE HON’BLE MR.JUSTICE S.VAIDYANATHAN

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W.P.No.25672 of 2017

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Jay Marbles,

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rep. by its Proprietor, Landmark Pillar, No-30, 1/52B, Poonamallee High Road, Nerkundram,

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Chennai 600 107. ... Petitioner

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vs.

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The Commercial Tax Officer, Nolambur Assessment Circle, Station No.176-B, M.T.H. Road, Villivakkam, Chennai 600 049. ... Respondent

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Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of certiorarified mandamus to call for the records of the respondent in TIN 33661346040/2014-15, dated 17.05.2017 and quash the same as illegal, arbitrary and against the principles of natural justice and further direct the respondent to grant an opportunity to the petitioner to produce the available records towards the claim of ITC.

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For Petitioner : Ms.C.Rekha Kumari For Respondent : Mr.K.Venkatesh, Government Advocate (Taxes)

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The petitioner has come up with this Writ Petition seeking to quash the proceedings of the respondent in TIN 33661346040/2014-15, dated 17.05.2017 and further direct the respondent to grant an opportunity to them to produce the available records towards the claim of ITC.

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

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According to the petitioner, he is a registered dealer carrying on the business of Marble, Granites, etc. For the impugned assessment year 2014-15, deemed assessment was completed and the returns filed by the petitioner were accepted. While so, the respondent issued a revision notice dated 06.02.2017, proposing to reverse the claim of ITC of Rs.64,988/- on the ground that suppliers from whom the goods were purchased have not filed their returns and paid the tax thereon. It is the case of the petitioner that he was under the fond impression that his Accountant would have filed all the documents and based on the same, the respondent has not proceeded further. However, the impugned order was passed only on 17.05.2017 and served on the petitioner on 06.06.2017.

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Learned counsel for the petitioner submitted that the petitioner has paid the said sum of Rs.64,988/- to the respondent on 05.09.2017.

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Heard the learned counsel on either side and perused the material documents available on record.

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Since the entire amount has been paid by the petitioner and that the time limit for preferring an appeal, i.e. 60 days, has expired, this Court permits the petitioner to prefer an appeal before the Appellate Authority within a period of 15 days from the date of receipt of a copy of this order. On receipt of such appeal, the Appellate Authority shall consider the same and pass appropriate orders within a period of three months thereafter.

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The Writ Petition is disposed of with the above direction. No costs. Consequently, connected W.M.P.No.27086 of 2017 is closed.

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-s/d- Assistant Registrar

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True Copy

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Sub-Assistant Registrar

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aeb

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

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To:

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The Commercial Tax Officer, Nolambur Assessment Circle, Station No.176-B, M.T.H. Road, Villivakkam, Chennai 600 049.

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+1 CC to Government Pleader, High Court, Chennai Sr.No.71165
+1 CC to Ms.C.Rekha Kumari, Advocate Sr.No.71079
Order in
W.P.No.25672 of 2017
MN(CO)
KP(26.07.2017)

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

Tvl.Jay Marbles, v. The Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

Tvl.Jay Marbles, v. The Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

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Statutes considered

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