High Court quashed an order imposing TNVAT liability on imported goods deemed as local sales. The case was remitted to the Commercial Tax Officer to reconsider objections subject to a 25% tax deposit.
Impugned order set aside; case remitted to 1st respondent subject to 25% tax deposit within 30 days for fresh consideration.
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IN HIGH COURT OF JUDICATURE AT MADRAS
DATED : 21.02.2020
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.41829 of 2016 and W.M.P.No.35798 of 2016
Gothi Impex,
(Represented by its proprietor, Mr.Sanjay Gothi),
No.52, Kalaivanar Nagar, 3 rd Cross,
Pattanur – 605 006. ...Petitioner
Vs.
1.The Commercial Tax Officer (Main),
136, 137, Nehru Street,
Tindivanam.
2.Commissioner of Commercial Taxes,
Chepauk, Chennai – 600 005.
3.Government of Tamil Nadu,
Represented by its Secretary,
Commercial Taxes Department,
Fort St. George, Chennai – 600 009. ...Respondents
Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, to call for the records relating to the impugned order passed by the 1st respondent in TIN: 33974722682/2013-14 dated 04.10.2016 and quash the same.
For Respondent : Mr.A.N.R.Jayaprathap
Government Advocate (T).
O R D E R
In this Writ Petition, the petitioner has challenged the impugned order dated 04.10.2016 passed by the 1st respondent in TIN: 33974722682/2013-14.
5.Accordingly, the impugned order is set aside and the case is remitted back to the 1st respondent subject to payment of 25% of the disputed tax within a period of thirty days from the date of receipt of a copy of this order. The petitioner may file additional objections / representations within a period of thirty days from the date of receipt of a copy of this order.
6.On such deposit of 25% of the disputed tax, the 1st respondent is requested to pass appropriate orders within a period of thirty days thereafter, after considering the objections/ representations and the evidence which are filed, if any, to substantiate that no local sale attracting the provisions of the TNVAT Act, 2006 was made by the petitioner.
Sd/Assistant Registrar(CS IV)
//True Copy//
Sub Assistant Registrar
jen
To
1.The Commercial Tax Officer (Main),
136, 137, Nehru Street, Tindivanam.
2.Commissioner of Commercial Taxes,
Chepauk, Chennai – 600 005.
3.The Secretary,
Government of Tamil Nadu,
Commercial Taxes Department,
Fort St. George, Chennai – 600 009.
+1cc to Special Government Pleader(Taxes),S.R.No.15854
W.P.No.41829 of 2016
and W.M.P.No.35798 of 2016
SV(CO)
KKV/07/09/2020
2 issues framed by the court
Whether the petitioner is liable to tax under TNVAT Act, 2006 for local sales resulting from imported consignments.
Whether the impugned order violating principles of natural justice as it failed to consider documents furnished by the petitioner.
2 provisions across 2 enactments
Gothi Impex
The Commercial Tax Officer (Main)
Commissioner of Commercial Taxes
Government of Tamil Nadu
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
