2024 (9) TMI 377

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.... to be deposited by the petitioner as a condition under the provisions of the Tamil Nadu Value Added Tax (TNVAT) Act, 2006 against the Assessment Order dated 21.10.2010 passed by the Assessing Officer for the Assessment Year 2006-2007. 3. The petitioner had earlier suffered an adverse Assessment Order under the provisions of the Central Sales Tax (CST) Act, 1956 on 21.10.2010 wherein, the petitioner was imposed tax liability of Rs. 20,68,175/-. 4. Aggrieved by the same, the petitioner had filed an appeal before the Appellate Deputy Commissioner (CT)-VI (FAC) in Appeal No.APC.3/2012. The Appellate Deputy Commissioner by an order dated 18.10.2013, had allowed the appeal by way of remand. Pursuant to the aforesaid order, the Assessing Of....

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....an be subsumed with the TNGST Act which came into effect from 01.07.2017. Since the pre-deposit made was not refunded as was required under Section 42(3) of the TNVAT Act, 2006 read with Rule 11 of the Central Sales Tax (Tamil Nadu) Rules, 1957 in Form P, the petitioner transitioned the amount pre-deposited at the time of filing of appeal as unutilized input tax credit under Section 140 of the TNGST Act, 2017 and discharged the tax liability for the ensuing period under the TNGST Act, 2017. 7. The attempt of the petitioner was sought to be negated by passing an order dated 22.10.2020 holding that the petitioner was not entitled to transition the aforesaid amount of pre-deposit and thereby the proposal in the show cause notice that preced....

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....pondent confirming the order dated 22.10.2020 of the second respondent is liable to be interfered with. 13. As a condition for entertaining the appeal under Section 51 of the TNVAT Act, 2006, an amount of Rs. 6,25,000/- was pre-deposited. There is no dispute that the petitioner was indeed entitled to refund of amount pre-deposited pursuant to the order of the Appellate Deputy Commissioner dated 18.10.2013 pursuant to which, a fresh revised Assessment Order was also passed on 24.07.2015. At best, the respondents could have appropriated the balance tax liability due of Rs. 3,902.00/- from and out of the amount pre-deposited under Section 51 of the TNVAT Act, 2006, while filing appeal against the Assessment Order dated 21.10.2010. 14. Al....