TaxTMI 
TaxTMI 
2013 (4) TMI 528
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....hem under Section 27 of the Tamil Nadu Value Added Tax Act (for short, 'the TNVAT Act') for the respective assessment years, calling upon them to file their objections within 15 days of receipt of the notices, failing which, it is observed that the proposals would be confirmed, seeking to quash the same. 3. Short facts pleaded by the petitioner are as follows: (a) The petitioner-Company is engaged in providing Business Process Outsourcing (BPO) service to multi-national companies and IT enabled services and has been declared as a unit in SEZ by the STPI. In order to provide services to their customers, the petitioner-Company needs to set up an office and therefore, they purchased all the infrastructures like furniture, compute....
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....itioner filed their objections on 22.6.2012, stating that the purchases were for the SEZ unit, and therefore, there is exemption from levy of tax. Subsequently, nothing has been heard from the respondent. (d) The petitioner's place of business was inspected by the Enforcement Wing Officer on 19.7.2012, who pointed out certain defects, before whom, the petitioner informed that they would pay the tax if they are liable, after obtaining advice from their Auditor. One of the said defects pointed out is that the petitioner is not eligible to file Form K and they have to file Returns in Form I and pay tax at the appropriate rate and not @ 0.5%. The petitioner through their Advocate, claims that since inter-State purchases are made by them,....
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.... of mind. In support of his submissions, he relied on the decision of the First Bench of this Court in W.A.Nos.521 and 522 of 2013, dated 25.3.2013. 6. On the other hand, the learned Government Advocate appearing for the respondent submitted that the impugned revision notices are issued under Section 27 of the TNVAT Act, which also deal with the proposal for levy of penalty under Section 27(3) of the TNVAT Act. He further submitted that as per the impugned notices, the petitioner has been given an opportunity of being heard and file objections, and without filing objections, as offered by the respondent, the petitioner has rushed to this Court by filing these Writ Petitions, which are not maintainable. 7. It is seen that the petitione....
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...., they are not eligible to purchase goods from other States and called upon the petitioner to pay tax @ 12.5% on the inter-State purchase turnover. The petitioner filed their objections on 22.6.2012 stating that the purchases were for the SEZ unit, and therefore, there is exemption from levy of tax. 9. The petitioner's place of business was inspected by the Enforcement Wing Officer on 19.7.2012, who pointed out the petitioner is not eligible to file Form K and they have to file Returns in Form I and pay tax at the appropriate rate and not @ 0.5%. It is accepted by the petitioner that since inter-State purchases are made by them, they cannot file their Returns in Form K and they have to report the sale of scrap in Form I and pay tax @....
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.... ultra-vires the provisions of the relevant law; grave error in the notice and miscarriage of justice, then the question of waiving the filing of objections will arise and this Court, under Article 226 of the Constitution of India, could invoke the Writ jurisdiction and interfere with such notice issued by the authority. 12. In this case, no grave injustice is meted out to the petitioner and there is not even any infringement of fundamental rights. Even in respect of the following the principles of nature justice, it is seen that the respondent rightly offered an opportunity of being heard by asking the petitioner to file their objections to the impugned notices. Hence, it is not for the petitioner to hastily come to this Court in the st....