2022 (1) TMI 1010

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....Inbarajan For the Respondent (In both W.Ps) : Mr.Richardson Wilson Additional Government Pleader COMMON ORDER Mr.Richardson Wilson, learned Additional Government Pleader takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned Assessment Order dated 27.09.2019 for the Assessment Years 2016-2017 passed under the TNVAT Act, 2006 and the Assessment Order dat....

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.... the name of the petitioner is IP Softcom (India) Private Limited and was engaged in selling packing materials liable to tax at 5% under Sl.No.13-A(v), Part-C, First Schedule of the TNVAT Act, 2006, the respondent had imposed tax at 14.5% by treating the petitioner having sold pre-recorded/recorded DVDs and CDs. 5. The learned counsel for the petitioner submits that the impugned orders are cont....

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....oner on 05.07.2021 and 20.10.2021 and therefore on this count also there is no scope for any interference with the orders passed by the respondent. 8. The learned Additional Government Pleader for the respondent further submits that as far as the non-production of C-Forms is concerned, it is always open for the petitioner to approach the authorities for rectification of the order as and when th....

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....cts are involved as to whether the petitioner was indeed engaged in selling packing materials/pre-recorded or recorded DVDs/CDs to its customers. It is also noticed that the petitioner had failed to respond to the notice dated 31.07.2019 issued by the respondent asking the petitioner to file objection before the respondent. Therefore, these writ petitions are liable to be dismissed. 12. Since t....