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R. MAHADEVAN, J. SATHYA NARAYANA PRASAD
Bava Erectors Represented by its Managing Partner, Shahul Hameed – Appellant
Versus
Commercial Tax Officer, Cuddalore Taluk Assessment Circle Manjakuppam, Cuddalore – Respondent
JUDGMENT
(Prayer: Writ Appeal filed under Clause 15 of Letters Patent praying to set aside the order made in W.P. No. 25394 of 2021 dated 30.11.2021.)
R. Mahadevan, J.
1. The appellant has come forward with this intra-court appeal questioning the validity and correctness of the order dated 30.11.2021 passed by the learned Judge dismissing the writ petition No. 25394 of 2021 filed by them with liberty to work out their remedy before the Appellate Authority by filing an appeal.
2. The appellant company is a registered dealer under the erstwhile Tamil Nadu Value Added Tax Act, 2006 and engaged in the business of man power supply by entering into labour contracts with Neyveli Lignite Corporation and its associated enterprises. According to the appellant, they have duly filed the monthly returns in Form-I for the years 2013-14 and 2014- 15. While so, their business premises was inspected by the Enforcement Wing of the Commercial Taxes Department on 20.10.2015 and 30.09.2016 and found certain discrepancies. According to the appellant, such discrepancies noticed by the enforcement wing officials are nothing but inadvertent errors committed by the appellant while maintaining the books of accou
Failure to participate in the opportunity of personal hearing can lead to the passing of assessment orders, and the court may uphold the direction to file a statutory appeal before the Appellate Auth....
The main legal point established is the court's discretion to grant the appellant one more opportunity to produce the required documentary evidence to substantiate their claim, considering the reason....
The court's decision emphasized the importance of filing an appeal against the respondent's orders within the specified period, without making observations on the merits of the case.
The imposition of a condition to deposit a percentage of the tax demanded as a condition precedent for re-doing the assessment was found to be unsustainable.
The main legal point established in the judgment is the determination of liability under the Tamil Nadu Value Added Tax Act, 2006, based on the involvement of the appellant in the business and the ve....
The main legal point established in the judgment is that re-assessment proceedings must be initiated within the prescribed limitation period, and the assessing officer's determination of suppressed c....
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