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2016 (10) TMI 210 - HC - VAT and Sales TaxValidity of order of assessment - reversal of ITC - interstate sale falling under Section 8(1) of the CST Act, 1956 - Form-WW for the year 2013-14 along with a Covering Letter dated 31.12.2014 with the Chartered Accountant s Report required to be submitted under Rule 16 A of the TNVAT Act - time limit extended for submission of Form-WW for the Assessment Year 2014-15 - whether the assssment order passed by respondents without considering Form-WW justified? - Held that - on account of the amendment to the rule extending the time limit for submission of Form-WW, the petitioner submitted the same on 06.01.2016. Furthermore, in the Auditor s Report filed under Section 63 A of the TNVAT Act, specifically, it has been stated that the ITC has been reversed to the extend of 3% w.e.f. 11.11.2013. The respondent directed to redo the assessments for the years 2013-14 and 2014-15 in respect of the petitioner s TIN No.33270460111 after considering all the documents. - the Writ Petition allowed - the matters remanded to respondent for fresh consideration after affording an opportunity of hearing to the petitioner and considering the documents produced by him and redo the assessments in accordance with law.
Issues:
Challenge to orders of demand and order rejecting application under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. Analysis: The petitioner, an Indian Oil Corporation, challenged orders of demand dated 27.08.2015 and the rejection of their application under Section 84 of the TNVAT Act, 2006. The petitioner received a pre-revision notice on 09.06.2015 for the assessment years 2013-14 and 2014-15, stating non-reversal of ITC for sales under Section 8(1) of the Central Sales Tax Act, 1956. The respondent passed assessment orders on 27.08.2015, citing non-filing of objections. However, the petitioner submitted Form-WW for 2013-14 and 2014-15, along with necessary documents, before the assessment order date. The petitioner requested rectification, highlighting the reversal of ITC and submission of required documents. Regarding Form-WW for 2014-15, the petitioner submitted it on 06.01.2016 due to an extended time limit. The Auditor's Report confirmed the reversal of ITC to 3% from 11.11.2013. The court found that the respondent should have considered the Form-WW received on 05.01.2015 before passing the assessment order on 27.08.2015. Consequently, the court directed the respondent to redo the assessments for 2013-14 and 2014-15, considering all documents and affording the petitioner a hearing. In conclusion, the court allowed Writ Petitions 31872 and 31873 of 2015, remanding the matters to the respondent for fresh consideration after hearing the petitioner and reviewing the documents. Writ Petitions 31874 and 31875 of 2016, challenging the rejection of rectification applications, were also allowed as the assessment orders were set aside. The orders rejecting rectification applications were consequently set aside as well. No costs were awarded, and connected Miscellaneous Petitions were closed.
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