TaxTMI 
TaxTMI 
2013 (5) TMI 85
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....r is contrary to the principles of assessment and passed in violation of the principles of natural justice. 3. The brief facts of the case pleaded by the petitioner are as follows:- (a) The petitioner-Company is incorporated under the Companies Act and is registered as an assessee on the files of the respondent herein, bearing Registration under the erstwhile Tamil Nadu General Sales Tax Act, 1959 (for short, 'the TNGST Act') and the present Tamil Nadu Value Added Tax Act, 2006 (for short, 'the TNVAT Act') as well as the Central Sales Tax Act, 1956 (for short, 'the CST Act'). The Petitioner-Company claims that they are the leading manufacturers of Electrically Operated Overhead Factory Cranes and Hoists and various....
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....d at the business premises of the petitioner-company and to the same, reply was furnished in the office of the respondent,which was duly acknowledged thereupon. (d) The respondent, for the very same cause of action, issued a series of notices, all dated 10.01.2013 for the assessment years 2006-07, 2007-08 and 2008-09 under the TNVAT Act, and the notices were identical in the sense that they sought to lay emphasis on the alleged defects pointed out by the Audit officials on 20.11.2009. For the earlier proposal notice dated 15.06.2010, the petitioner has filed a reply on 28.06.2010, wherein the petitioner has stated that the commodity 'Cranes' under dispute had all along been treated as Machinery even under the erstwhile TNGST Act an....
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.... and therefore the respondent committed violation of the principles of natural justice. 5. Per contra, the learned Government Advocate (Tax), on instructions from the respondent, submitted that the petitioner, without filing an objection to the notice of revision, only requested to adjourn the matter and has come before this Court, without availing of the effective alternative remedy and therefore, the writ petition is not maintainable and there is no violation of principles of natural justice. 6. Heard the learned counsel appearing for the parties and perused the material documents available on record. 7. It is seen that the petitioner is a Company engaged in the manufacture of Electrically Operated Overhead Factory Cranes and Hoists an....
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.....01.2013. The impugned order also indicated that an appeal against the same lies before the Appellate Deputy Commissioner(CT), Coimbatore within 30 days of receipt of the order. 9. A perusal of the impugned order reveals the total delay for the assessment period in question. After indicating the tax rate, tax due, penalty due and the interest due altogether, the balance amount of Rs. 14,43,513/- is shown as tax due, with penalty of Rs. 2,744/- and interest thereon at Rs. 12,47,225/- and notices in Form-O for tax balance and Form RR for penalty and interest are also issued. The respondent has already issued a revision notice, dated 10.01.2013, containing all the above proposals, which was served on the petitioner/dealer on 17.01.2013. As th....
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....vailing of the alternative remedy of appeal, has come before this Court on the ground that the respondent has committed violation of principles of the natural justice in passing the impugned order. The petitioner contended that the earlier objections filed by them for the very same cause of action which took place from 18.11.2009 to 20.11.2009 are material and the revision has been proposed for the very same purpose and the present proposal has been initiated by the respondent without considering the objections filed by the petitioner on the earlier occasion and the respondent proceeded further as if there is no objection from the petitioner. 11. In fact, the petitioner, though requested for extension of time, has not filed any objection t....