Partly allowed

M/s.Carboline (India) Pvt. v. The Assistant Commissioner

Madras HC16 Nov 2017WP/27585/2017

Case brief

AI extract

What is this about?

The Court disposed of a writ petition challenging a re-assessment order for failure to file Form 'C'. It refused to quash the order but granted four weeks to produce the forms, directing the Assessing Officer to redo the assessment if complied with.

What did the court decide?

Four weeks granted to produce Form 'C'; Assessing Officer directed to redo assessment upon compliance.

M/s.Carboline (India) Pvt. Vs The Assistant… — Contract and Commercial Disputes | Madras HC (2017)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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CORAM:

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THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM

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M/s.Carboline (India) Private Limited Rep by Authorized Signatory Plot No.356 & 357, SIDCO Industrial Estate Ambattur, Chennai – 600 098. ... Petitioner Vs.

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The Assistant Commissioner (CT) Ambattur Assessment Circle 12, South Higher Court Colony Villivakkam, Chennai 600 049. ... Respondent

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Prayer : Petition filed under Article 226 of the Constitution of India,to issue a Writ of Certiorari, call for the records of the impugned order of re-assessment in CST 841893/2013-2014, dated 22.09.2017, from the files of the respondent herein, quash the same.

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For Petitioner .. M/s.Aparna Nandakumar For Respondent .. Mr.K.Venkatesh Government Advocate O R D E R

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Heard Ms.Aparna Nandakumar, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate for the respondent. With consent of the learned counsel for both sides, the writ petition itself is taken up for final disposal.

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2.The petitioner has challenged the order of assessment passed by the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 and also Central Sales Tax Act, 1956 for the assessment year 2013-14.

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3.The challenge made by the petitioner is in respect of the CST turnover against the levy of higher rate of tax for nonfiling of C Forms. The petitioner would state that they requested three months time before the respondent to produce the

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

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Forms, but before the Forms could be produced, the assessment has been completed.

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4.The learned Government Advocate has produced letter dated 01.11.2017 before this Court with the instructions given by the respondent to the learned Special Government Pleader. From which, it is seen that the respondent has granted sufficient time to produce the Form 'C'. Therefore, the respondent cannot be faulted for completing the assessment, since despite granting sufficient time, the petitioner has not produced the same.

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5.The learned counsel for the petitioner, while accepting the fact, submitted that one more indulgence may be granted to the petitioner and if Forms are produced, the Assessing Officer may consider the same.

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6.Thus, on the grounds raised by the petitioner, this court is not inclined to quash the impugned order at this juncture. However, considering the fact that the delay in production of Form 'C' is not attributable to the petitioner, this Court is inclined to grant four weeks time from the date of receipt of a copy of this order, to produce Form 'C' declaration before the Assessing Officer along with a petition under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. If the petitioner produces the Forms within the said time limit fixed by this Court, the Assessing Officer shall re-do the assessment in accordance with law. However, if the petitioner fails to produce the Form within the time permitted by this Court, then the assessment order will stand confirmed, leaving it open to the petitioner to avail the appeal remedy.

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7.With the above direction, the writ petition stands disposed of. No costs. Consequently, connected miscellaneous petition is closed.

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Sd/Asst.Registrar (CS V )

/true copy/

Sub Asst. Registrar

maya

The Assistant Commissioner (CT) Ambattur Assessment Circle 12, South Higher Court Colony Villivakkam, Chennai 600 049.

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

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- 1 cc to M/s.Aparna Nandakumar Advocate,SR.81830

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- 1 cc to The Special Govt.Pleader(T), SR.87771

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W.P. No.27585 of 2017

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PVS(CO) NR 07/12/2017

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

M/s.Carboline (India) Pvt. v. The Assistant Commissioner

Case brief

What is this about?

What did the court decide?

M/s.Carboline (India) Pvt. v. The Assistant Commissioner

Case brief

What is this about?

What did the court decide?

What the court decided

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Issues for consideration

Statutes considered

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