2021 (5) TMI 560 - HC - VAT and Sales Tax

Court Orders Respondent to Decide Rectification Application, Petitioner Can Submit Additional Grounds

Tvl. Muthuraman Enterprises Versus The Assistant Commissioner (CT), Kothavalchavadi Assessment Circle, Chennai

Tvl. Muthuraman Enterprises Versus The Assistant Commissioner (CT), Kothavalchavadi Assessment Circle, Chennai - TMI Issues:Challenge to impugned order determining taxable turnover and tax due based on Form-WW verification.Analysis:The petitioner challenged the impugned order dated 28.03.2016, which determined the taxable turnover as Rs. 18,37,435 and the tax due as Rs. 2,66,428. The order followed a notice dated 14.01.2016, which proposed including amounts received as other income and discounts received by the petitioner under the VAT Act for the year 2013-2014. The petitioner responded to the notice, stating that the cash discount and commission received were not connected with sales and hence not liable for TNVAT provisions. The impugned order was passed based on this response. Subsequently, the petitioner filed an application for rectification of the order under Section 84 of the VAT Act, seeking a proper disposal of the matter. The court directed the respondent to dispose of the rectification application on merits within three months and ordered to maintain status quo on recovery during this period. The petitioner was granted liberty to submit additional grounds and documents for rectification purposes.In conclusion, the writ petition was disposed of with the direction to the respondent to pass appropriate orders on the rectification application filed by the petitioner within three months, maintaining status quo on recovery. The petitioner was allowed to submit additional grounds and documents in support of the rectification request.