2015 (3) TMI 302

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....e Appellant : Mr. V. Haribabu Additional Government Pleader Taxes For the Respondent : Mr. Adithya Reddy for Mr. A. Suresh JUDGMENT (Judgment of the Court was delivered by Satish K. Agnihotri, J.) The instant intra-Court appeal arises from the order dated 12.12.2014 passed by the Writ Court in W.P. No.32902 of 2014. 2. For the sake of convenience, the parties are referred to as per ....

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....evailing provisions of the TNVAT Act, 2006. As per entry 13A(a) of Part C of I Schedule to the TNVAT Act 2006, tax payable on a turnover of Rs. 12,40,000.00 at 14.5% Rs.179800.00 Compounding Fee 359600.00 Total amount payable   539400.00" 4. The Writ Court, having considered all the aspects of the matter, disposed of the writ petition, directing the respondent to pay t....

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....he respondent, not being a registered dealer, appeared before the appellant-authority on 05.12.2014 and requested the appellant-authority to release the goods on payment of tax. The appellant-authority issued a compounding notice dated 09.12.2014, determining the tax to the tune of Rs. 1,79,800/- with compounding fee to the tune of Rs. 3,59,600/-, totalling Rs. 5,39,400/-. The said notice was unde....

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.... registration when he intends to start business. 7. Without going into the question as to whether registration, as a dealer, under the provisions of the TNVAT Act is mandatory or not, we are of the considered opinion that the appellant should consider the reply of the respondent pursuant to the compounding notice and pass final orders. 8. The learned counsel for the respondent undertakes tha....