TaxTMI 
TaxTMI 
2021 (12) TMI 131
X X X X Extracts X X X X
X X X X Extracts X X X X
....d aspect and found that such course of providing personal hearing is not an effective and proper opportunity, since such personal hearing has to be conducted only after filing the reply. Therefore, without expressing any view on the merits of the reasons stated in the impugned order, this Court is inclined to remit the matter back to the Assessing Officer for giving an opportunity of personal hearing to the petitioner and to complete the assessment thereafter. The petitioner is at liberty to raise all the contentions as raised in this writ petition before the Assessing Officer at the time of personal hearing. 6. Accordingly, this writ petition is allowed and the impugned order is set aside. Consequently, the matter is remitted back to the Assessing Officer to re-do the assessment, after giving due opportunity of personal hearing to the petitioner. The whole exercise shall be done by the Assessing Officer within a period of four weeks from the date of receipt of a copy of this order. No costs. Consequently, connected miscellaneous petition is closed." 3. Pursuant to the aforesaid order of this Court, the petitioner filed a reply dated 13.05.2019 which has culminated in t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed Tax Rules, 2007 as it stood at the time of its implementation on 01.01.2007 and as it stood amended with effect from 30th March, 2009. 8. It is submitted that prior to the amendment, an assessee was required to file returns on or before 20th of the succeeding month and pay the tax at the time of filing of the returns. 9. It is further submitted that by virtue of the above amendment to the Rule 7 of the Rules amended with effect from 30th March, 2009, Sub- Clause 8 to Rule 7 was introduced, wherein, in case of dealers making electronic payment of tax, the dealers whose taxable turnover in the previous assessment year was Rs. 200 Crores and above was required to file returns on or before the 14th of the succeeding month along with the proof of payment of tax while others were required to file returns on or before 22nd of the succeeding month along with proof of payment of tax. 10. The learned counsel for the petitioner submits that the turnover under the CST and TNVAT cannot be clubbed for the purpose of Rule 7 of the TNVAT Rules, 2007. He has also drawn attention to the definition of "taxable turnover" under Section 2(38), the definition of "total turnover" under Section....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Writ Petition is devoid of merits and prays for dismissal. 17. The learned counsel for the respondent further submits that in terms of Rule 8 of the TNVAT Rules, 2007 only certain categories of turnovers are to be excluded and therefore, the petitioner should have filed for returns in time, in terms of sub-Rule 8 to Rule 7 as amended during the period in question. 18. It is submitted that for the purposes of calculating 'taxable turnover', which will in turn determine the filing date as contemplated under Section 21 read with Rule 7, the TNVAT Act not only defines the term 'taxable turnover', but it also provides for the basis and method of arriving at the taxable turnover. 19. It is submitted that Section 2(40) of the TNVAT Act, 2006 defines total turnover to mean the aggregate turnover in all goods of a dealer at all places of business in the State, whether or not, the whole or any portion of such a turnover is liable to tax. In other words, the Act clearly contemplates the turnover arising as a result of the interstate sales ought to also be taken into account for calculating total turnover. 20. This is clear from the use of the phrase "turnover in all goods of a d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....aler is 'liable to pay tax', irrespective of whether it is under TNVATAct or CST Act. The definition by itself only looks into a dealer's liability to pay tax in general. 25. It is also submitted that as far as taxation legislations are concerned, nothing can be read in, implied and there is no room for discovering or imputing any intendment. In this connection, the learned counsel for the respondent also referred to the decisions of the Hon'ble Supreme Court in Ranbaxy Laboratories vs. Union of India, (2011) 10 SCC 292 and in Cape Brandy Syndicate vs. IRC, (1921) 1 KB 64. 26. Therefore, it is further submitted that for the purposes of determining the dates of filing returns, the dealer's taxable turnover (i.e.his/her general liability to pay tax, irrespective of whether it is under TNVAT Act or CST Act) ought to be taken into account. In the present case, the petitioner's taxable turnover (including both under TNVAT Act and CST Act) is greater than 200 crores and as a result the petitioner should have filed his returns before the 12th of the succeeding month. 27. It is submitted that as far as taxation cases are concerned, an assessee can come before the Hon'ble High Cour....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Supreme Court and of this High Court referred to (supra). 33. A short point that arises for consideration in this writ petition is whether the writ petitioner was required to include the CST turnover into the VAT turnover under the provisions of the TNVAT Act, 2006? 34. Though the petitioner has an alternative remedy, no useful purpose will be served by either relegating the petitioner to the respondent or to work out the remedy before the Appellate Commissioner as the issue is one of interpreting of the provision of the two Act. 35. Section 21 of the TNVAT Act, 2006 it reads as under:- "Filing of returns - Every dealer, registered under this Act, shall file return, in the prescribed form showing the total and taxable turnover within the prescribed period, in the prescribed manner along with prescribed documents and proof of payment of tax. The tax under this Section shall become due without notice of demand to the dealer on the last date of the period for filing return as prescribed The tax under this Section shall become due without any notice of demand of the dealer on the date of receipt of this return or on the last date of the period for filing return as p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....along with proof of payment of tax. (2) Every principal or head office shall include the turnover relating to the goods consigned to the agent and file a return in Form I for each month on or before 20th of the succeeding month with the particulars of name and full address of the agent, value of the goods sold or purchased, tax collected on sale and tax paid on purchase by the agent along with proof of payment of tax. (3) Every branch or agent of a dealer shall file a return in Form I, on or before the date on which the head office or his principal has to file return, for the preceding month, to the assessing authority under whose jurisdiction he carries on business. (4) Every department of Government liable to pay tax under the Act shall file a statement in Form M showing the total and taxable turnover for each quarter on or before 20th of the month succeeding the quarter along with proof of payment of tax. (5) Every dealer registered under the Act shall file return in duplicate: Provided that such category of dealers as may be directed by the Commissioner shall file returns electronically. (6) If a dealer receives or returns in any yea....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the year 2009 is of no significance. 40. The expression used is "taxable turnover". This expression is defined in Section 2(38 ) of the TNVAT Act, 2006 as follows:- "Taxable Turnover: It means the turnover on which a dealer shall be liable to pay tax as determined after making such deductions from his total turnover and in such manner as may be prescribed". 41. The "taxable turnover" is that 'turnover' on which the a dealer was liable to pay tax as determined after making such deduction from the total turnover. Permissible deductions are recognized in Rule 8(2) of the TNVAT Rules 2007. The expression "Turnover" and "Total Turnover" are defined in Sections 2(41) and 2 (40) of the TNVAT Act, 2006 as follows:- Section 2( 41): Turnover Section 2(40 ): Total Turnover Turnover : It means the aggregate amount for which goods are bought or sold, or delivered or supplied or otherwise disposed of in any of the ways referred to in clause (33), by a dealer or through another, on his own account or on account of others whether for cash or for deferred payment or other valuable consideration, provided that the proceeds of the sale by a person of agricultural or horticultu....