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IN THE HIGH COURT OF JUDICATURE AT MADRAS
G.JAYACHANDRAN, SHAMIM AHMED
Grace Infrastructure Private Limited – Appellant
Versus
State of Tamil Nadu – Respondent
| Table of Content |
|---|
| 1. itc reversal for windmill parts used in exempt electricity generation (Para 1 , 9 , 10) |
| 2. high court quashed orders for natural justice violation (Para 2 , 3 , 12 , 13 , 14 , 15) |
| 3. fresh orders defective without considering replies or proper scn (Para 4 , 16 , 18) |
| 4. tribunal remitted for re-appreciation of assessee's replies (Para 5 , 6 , 17) |
| 5. revision allowed; fresh scn barred by limitation (Para 7 , 19 , 23 , 24) |
| 6. itc adjustment valid for old windmill sales, not electricity (Para 20 , 21 , 22) |
ORDER :
1. The Petitioner herein is a private limited company engaged in the manufacture of wind electric generators and the generation of electricity. It is a ‘dealer’ registered under the TNVAT Act. During the assessment years 2010-2011 and 2011-2012, the Revision Petitioner purchased windmill parts and assembled eight windmills. It also sold ten (10) old windmills that had been purchased prior to the VAT regime. The Input Tax Credit (ITC) availed for purchase of spare parts for assembling windmills were adjusted against the VAT payable for the sale of old windmills. The said ITC claimed by the Revision Petitioner was reversed by the Assessing Officer on the ground that
ITC reversal invalid without fresh show cause notice on new grounds; defective notice ignoring nexus to taxable sale cannot sustain assessment; fresh proceedings barred by limitation.
Electricity is not goods taxable under the Kerala Value Added Tax Act. The procedures for rejection of returns and providing an opportunity to produce documents and accounts should be exhausted befor....
Point of law: A reasonable opportunity is liable to be granted to the dealer to enable him to appear before the authority concerned and show cause against the proposal to complete the assessment on b....
Rule 6(3A) CENVAT reversal limited to common credit; excludes exclusive dutiable credit; no extended period or penalty for interpretational disputes.
The entitlement to Cenvat credit for service tax on installation and maintenance of windmills is upheld, emphasizing that location does not negate its admissibility as an input service in manufacturi....
The main legal point established in the judgment is the distinction between exempted goods and exempted transactions under the Tamil Nadu Value Added Tax Act, 2006, and the inapplicability of Section....
The court affirmed that a timely application under Section 84 of the TNVAT Act, 2006 can be considered despite prior delays in appeals, especially when merits are supported by established legal prece....
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