TaxTMI 
TaxTMI 
2019 (8) TMI 754
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....n all the three writ petitions is before this Court. 2. With consent of learned counsel on both sides, main writ petitions are taken up, heard out and are being disposed of. 3. Subject matter of instant writ petitions arise under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', which shall hereinafter be referred to as 'TNVAT Act' for the sake of convenience and clarity. These three writ petitions on hand pertain to 'three Assessment Years viz., 2012-13, 2013-14 and 2014-15', which shall hereinafter be referred to as 'said AYs' for the sake of convenience and brevity. 4. Writ petitioner is a dealer under TNVAT Act. There is no disputation that writ petitioner entrusted work of dyin....
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....unsel for writ petitioner, to buttress his submissions, pressed into service a judgment of Hon'ble Supreme Court being Hindustan Coca Cola Beverage P. Ltd. Vs. Commissioner of Income- Tax reported in [2007] 293 ITR 226(SC) and a Division Bench judgment of our High Court being a judgment made in S.A.A.Ispahani Trust Vs. The Income Tax Officer reported in [2013] 216 TAXMANI (Mad). 8. Relevant paragraph in Hon'ble Supreme Court judgment in Hindustan Coca Cola case is paragraph 7 and the same reads as follows: '7.The Tribunal upon rehearing the appeal held that though the appellant assessee was rightly held to be an 'assessee in default', there could be no recovery of the tax alleged to be in default once again f....
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....ee is in default under Section 201(1) of the Income Tax Act do not warrant any interference by this Court. On the other hand, as already stated supra, the learned counsel for the assessee wanted this Court to follow the decision of this court reported in MANU/SC/7803/2007 : (2007) 293 ITR 226 (SC) (Hindustan Coca Cola Beverage P. Ltd., Vs. Commissioner of Income Tax) and to grant the relief to the assessee as per the law laid down therein. 11. A perusal of the said order of the Hon'ble Supreme Court in Hindustan Coca Cola Beverage case would show that the assessee therein was held "as assessee in default" under Section 201(1) of the Act and also levied interest under Section 201(1-A). The assessee therein contended that the rec....
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.... 12. Going by the said decision, what emerges is that the even though the appellant herein is held as assessee in default, tax cannot be recovered from them, if the same has been paid by the recipient viz., TNREL. However, it would not absolve their liability to pay interest under Section 201(1A) from the date of its liability till the date of actual payment made by the recipient. There are no findings rendered by the authorities below with regard to the payment of tax by the recipient and its quantum. Therefore, the matter requires to be remitted back to the Assessing Officer to re-work the quantum of liability as well as the interest in the light of the decision made by the Hon'ble Supreme Court reported in MANU/SC/7803/2007 : (2007) ....
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....ht of aforesaid undisputed obtaining position of law, it is necessary that the respondent is directed to redo the assessment by taking into account the principles laid down in Hindustan Coco Cola Beverage case and S.A.A.Ispahani Trust case by Hon'ble Supreme court and Hon'ble Division Bench of this Court respectively relevant portions of which have already been extracted and reproduced supra in this order. 12. Therefore, the following order is passed: a) impugned orders being orders bearing Reference No. TIN: 33982320908/2012-13, TIN: 33982320908/2013-14 and TIN: 33982320908/2014-15, all dated 04.03.2019 are set aside. To be noted, as the respondent is directed to redo the assessment, no opinion is expressed on merits in....