2020 (4) TMI 140

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....es)   O R D E R According to the petitioner, they are the manufacturers of Air Compressor Pump and Spares, registered under the TNVAT and CST Acts. They deal with the products that fall under the heading of 'capital goods' as defined under Section 2 (11) and Entry 25, Part - B of I Schedule of the TNVAT Act, which are taxable at 4% on local sales, (i.e.) inside the State and 3% agai....

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....and claimed exemption on a turnover of Rs. 9,52,334/-. After scrutiny of the same, the respondent has issued the assessment proceedings dated 19.09.2013 under Section 22 of the TNVAT Act stating that inter-state transactions not covered by declaration in Form C would be chargeable at 12.5%. Challenging the same, the petitioner has come up with the present writ petition. 3. It is the specific cont....

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.... want of Form C declarations. 6. Be that as it may. The impugned order suffers from two aspects: i) firstly, no notice was issued prior to passing of the impugned assessment; ii) secondly, no reasonable opportunity of being heard was given to the petitioner. Section 22 (2) provides acceptance of the returns as such and therefore there cannot be partial compliance of the same. 7. Since no no....