2016 (10) TMI 939

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....ring on either side, the Writ Petitions are taken up for disposal. 2. The petitioner-Company, is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 [TNVAT Act] and also under the Central Sales Tax Act, 1956 [CST Act]. There are eight Writ Petitions, which can be grouped into two. The first set of Writ Petitions viz. W.P.Nos.34470 to 34473 of 2016, have been filed challenging the intimation given by the Assessing Officer to the petitioner dated 24.08.2016, stating that the Assessing Officer, has no power to revise the assessments and cannot accept the Industrial Input Certificate sought to be produced by the petitioner and the petitioner was requested to file Appeals.  The....

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....ing Officer to accept the same and revise the orders of assessment. The Assessing Officer opined that after he has passed orders of assessment, he cannot revise the same and advised the petitioner to file Appeals. The correctness of the said Intimation is challenged in the first set of Writ Petitions. 6. Based on the decision of the Hon'ble Full Bench of this Court in ARUL MURUGAN AND COMPANY[51 STC 381) and the decision of the Hon'blel Supreme Court, in the case VIPRO FOUNDRY ENGINEERS LIMITED [81 STC 169], the Commissioner of Commercial Taxes issued Circular dated 30.04.1993, as to how the Assessing Officer has to act when Declarations in Form-'E' and Form-'F' are produced after the assessment is completed. After ....

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....er, due to non production of the same, the respondent levied tax at 12%. The Intimation given by the Assessing Officer dated 24.08.2016, has been set aside by this Court in W.P.Nos. 34470 to 34473 of 2016, by this Order. Therefore, to that extent, the impugned assessment orders have to be set aside and remanded for fresh consideration. (ii) With regard to the other heads, the learned counsel for the petitioner would submit that the petitioner is ready and willing to pay the entire disputed tax and they may be granted an opportunity to appear before the Assessing Officer and place the materials to show that it is not a case for revision of assessments. 9. I have heard the learned Additional Government Pleader, on the above submissions. 11....