2016 (8) TMI 1124

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....earned counsel for the petitioner and Thiru.S.Kanmani Annamalai, learned Additional Government Pleader, for the respondents. 2. The petitioner is a Cooperative Society registered under the Tamil Nadu Cooperative Societies Act, functioning in Dharmapuri District. In this Writ Petition, the petitioner seeks for a Writ of Certiorari, to quash the order passed by the second respondent dated 31.7.2003....

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....aid interim order was only for a limited period and subsequently, not extended and ultimately, the Writ Petition was disposed of on 19.4.1993, with liberty to the Assessing Officer to complete the assessment. Subsequently, the petitioner has paid the tax @ 10%. Thus, the payment of tax @ 4% was only for a period of two months viz., August and September, 1991. It is to be seen as to whether belated....

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....Court, after taking note of the statutory provision, held that there is no provision under the TNGST Act, which permits charging of interest unless and until there has been provisional assessment and notice of demand prescribing the period within which tax was to be paid. Therefore, it has to be seen as to whether there was a provisional assessment or an assessment to tax. Sub section 3 itself sta....

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....s no record to show that provisional assessment was made and the notice calling upon the petitioner to pay the differential rate of tax was only on the ground that the petitioner did not remit 10% tax but remitted only 4% tax. But the petitioner did not admit the return. Therefore, if it is a case where the petitioner admitted the return, the tax liability became crystallized and the petitioner do....