2018 (1) TMI 1592 - HC - VAT and Sales Tax

Jurisdiction of first respondent/Checkpost Officer to levy and collect tax and penalty - HELD THAT - This issue was considered in favour of the assessee by the Tamil Nadu Taxation Special Tribunal in the case of GODREJ-GE APPLIANCES LTD. VERSUS ASSISTANT COMMERCIAL TAX OFFICER AND OTHERS 1999 (2) TMI 636 - TAMIL NADU TAXATION SPECIAL TRIBUNAL where it was held that the failure to obtain transit pass at the first check-post on entering into Tamil Nadu adds strength to the case of evasion of tax. The writ petition is disposed of by directing the first respondent to transmit the files pertaining to the impugned order to the second respondent, who shall issue notice to the petitioner, afford them an opportunity to submit their objections and after hearing the dealer in person pass a reasoned order on merits and in accordance with law.

Summary

The High Court of Madras heard a case where the petitioner challenged the jurisdiction of a Checkpost Officer to levy tax and penalty. The court ruled in favor of the petitioner, directing the officer to transmit files to another respondent for further review and decision-making. The decision was based on a previous ruling by the Tamil Nadu Taxation Special Tribunal.