TaxTMI 
TaxTMI 
TaxTMI 
2022 (2) TMI 404
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....36/2013-14. These four revisional orders have been assailed in the main writ petitions and therefore, the same shall be collectively be referred to as 'impugned orders'. 3. Mr.S.Karunakar, learned counsel for writ petitioner submitted that the writ petitioner is a manufacturer and exporter of terry towels, there was deemed assessment qua writ petitioner under Section 22(2) of TNVAT Act with regard to the aforementioned assessment years. Thereafter, the place of business of the writ petitioner was inspected by Enforcement Wing Officers on 21.01.2014 and it was pointed out that the writ petitioner has not reversed ITC for manufactur of exempted goods as per Section 19(5)(a) of TNVAT Act. Pursuant to the proposals of Enforcement Wing, according to the respondent pre-revisional notices dated 18.08.2014 were issued to the writ petitioner, the same were received by the writ petitioner on 31.08.2014 but the writ petitioner-dealer did not reply and did not produce any records. To be noted, this is recorded in the impugned orders. 4. Learned counsel for writ petitioner submits that no pre-revisional notices were served and therefore, in the previous listing on 15.11.2021, the ....
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....e. (b) if such dealer or his manager or agent or the legal practitioner appointed to represent him, or his authorised representative is not found, by giving or tendering it to any adult member of his family; or (c) by sending it to the address of the dealer by registered post; or (d) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence in the presence of two independent witnesses.' 8. In the case on hand, obviously, the service going by the respondent records has been made under Rule 19(1)(a) of TNVAT Rules. If it is under Rule 19(1)(a), explanation to rule 19(1)(a) assumes significance. A perusal of the explanation would make it clear that the person, who delivers the notice should have made an endorsement and such endorsement will be proof for the purposes of Sub-rule (1)(a). In the instant case, there is no such endorsement in the extracts from the records which have been placed before this Court. The writ petitioner counsel emphatically submits that the pre-assessment notices were not served on writ petitioner and the signature there is not that of anyone concer....
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...., there is infraction of the common proviso to Section 27(1) and 27(2) of TNVAT Act, which makes it statutorily imperative to give a reasonable opportunity to the writ petitioner-dealer to show cause against the impugned orders; (b) Though obvious it is made clear that this Court has not expressed any view or opinion on the merits of the matter; (c) The four pre-revisional / assessment notices are now furnished to the learned counsel for writ petitioner and therefore, the writ petitioner-dealer should respond to the same i.e., show cause within a fortnight from today i.e., on or before 15.12.2021. In response to the pre-revisional assessment notices, it is open to the writ petitioner to furnish supporting documents; and d) Thereafter, the Assessing Officer shall do Section 27 of TNVAT Act legal drill i.e., revisional legal drill on the merits of the response of the writ petitioner-dealer in accordance with law and make orders as expeditiously as possible as his business would permit and in any event within two months from 15.12.2021 i.e., on or before 15.02.2022. 13. Captioned writ petitions are disposed of with the above directives. Consequently, conn....
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....ce sheet in schedules of the Fixed assets, you have entrusted the work of construction of buildings to a value of Rs. 1,29,33,590/- As per sec.13 of TNVAT Act every person responsible for paying any sum to any dealer for Document 2 ..2.. Execution of works contract shall at the time of payment such sum deduct and the amount to be paid At 2% on the construction value. You have not deducted and paid the TDS amount. An interest Will also to bepaid U/s 13(7) of the said act Further you have effected the following sales which were not reported in the monthly returns. i. Sales of Machineries ii. Sales of Vehicles Total sales Rs.38,13,970.00 Rs.19,90,868.00 Rs.58,04,838.00 at 4% You have omitted to report the above sales in the monthly returns. Therefore the returns filed by you is Incorrect and incomplete one. The turnover is proposed to be assessed at appropriate rate and also a Penalty will be levied according to law. Objections if any on the above may be filed in writing with relevant records Before me within 15 days of its receipt, failing in which the above proposal is confirmed. To Tvl.Jasmine Towels (P)Ltd No. ....
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....ument 4 A further verification made with P&L accounts,Balance sheet in schedules of the Fixed assets, you have entrusted the work of construction of buildings to a value of Rs.17,87,323/- As per sec. 13 of TNVAT Act every person responsible for paying any sum to any dealer for Execution of works contract shall at the time of payment such sum deduct and the amount to be paid At 2% on the construction value. You have not deducted and paid the TDS amount. An interest Will also to be paid U/s 13(7) of the said act Further you have effected the following sales which were not reported in the monthly returns. Rs.16,25,058.00 i. Sales of Machineries ii. Sales of Vehicles Total sales Rs. 36,550.00 Rs.16,61,608.00 at 4% You have omitted to report the above sales in the monthly returns. Therefore the returns filed by you is Incorrect and incomplete one. The turnover is proposed to be assessed at appropriate rate and also Penalty will be levied according to law. Objections if any on the above may be filed in writing with relevant records Before me within 15 days of its receipt, failing in which the above proposal is....
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....Excess + 12,568.00 The CST assessment will be dealt in separately. Document 6 A further verification made with P&L accounts,Balance sheet in schedules of the Fixed assets, you have entrusted the work of construction of buildings to a value of Rs. 15,74,572/- As per sec. 13 of TNVAT Act every person responsible for paying any sum to any dealer for Execution of works contract shall at the time of payment such sum deduct and the amount to be paid At 2% on the construction value. You have not deducted and paid the TDS amount. An interest Will also to be paid U/s 13(7) of the said act Further you have effected the following sales which were not reported in the monthly returns. i. Sales of Machineries ii. Sales of Vehicles Total sales Rs.1,02,09,143.00 Rs. 37,35,548.00 Rs.1,39,44,691.00 at 5% You have omitted to report the above sales in the monthly returns. Therefore the returns filed by you is Incorrect and incomplete one. The turnover is proposed to be assessed at appropriate rate and also a Penalty will be levied according to law. Objections if any on the above may be filed in writing with relevant records Before me wit....