TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Writ Petitions Dismissed: Court Directs Appellants to Seek Remedy Through Appellate Authority for Disputed Assessments.</h1> <h3>M/s. Rail One Projects Pvt., Ltd., Rep. By its authorised signatory Mr. I. Mallikarjuna Rao Versus The Assistant Commissioner (CT), Chennai</h3> M/s. Rail One Projects Pvt., Ltd., Rep. By its authorised signatory Mr. I. Mallikarjuna Rao Versus The Assistant Commissioner (CT), Chennai - TMI Issues Involved: The judgment involves challenging assessment orders for the assessment years 2010-11, 2011-12, and 2012-13 on the ground of existence of alternative remedy.Labor Charges Issue: The appellant, engaged in works contract, claimed excessive labor charges during the assessment years, which were rejected. Only a statutory deduction of 30% was granted due to lack of supporting documents.Purchase Tax Issue: Purchase Tax under Section 12 of the TNVAT Act was levied on purchases made from unregistered dealers, leading to a disputed question of facts.Processing Loss Issue: The issue of processing loss required examination of facts of each case, indicating another disputed question of facts.TDS Claim Issue: The claim of TDS was rejected due to non-filing of statutory form as required under Section 13 of the TNVAT Act, highlighting the need for compliance with statutory provisions.The High Court held that the writ jurisdiction under Article 226 of the Constitution of India is not meant for examining disputed questions of facts. The Court emphasized that the appellate authority is the appropriate forum to address such issues. The judgment cited precedents to support the view that writ jurisdiction cannot be converted into a Court of appeal. Despite revised notices being issued, the appellants failed to file their objections, further justifying the dismissal of the writ petitions. Consequently, the Court found no reason to interfere with the order of the learned Judge and granted the appellant liberty to avail statutory remedy within a specified period. The writ appeals were disposed of with no costs, and connected miscellaneous petitions were closed.
TaxTMI 
TaxTMI 
