9911796707
TMI Blog2014 (10) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... ransported from Tutocorin to Chennai and according to Section 16(i) of the Tamil Nadu Value Added Tax Act, 2006, in the case of goods imported into the State, the stage of levy of tax shall be deemed to commence at the stage of the sale effected immediately after the import of such goods and the importer in the case of the petitioner was a firm in Bangalore has effected sale after the import of the goods at Tutocorin and hence, the sale by the importer is liable to be taxed under the TNVAT Act. It was further stated that the actual buyer of the imported goods is an unregistered dealer as there is no TIN number in the documents enclosed and the seller who is an actual importer of the goods has disposed the goods inside the State of Tamil Nad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12.2012, directed the respondent therein to release the goods forthwith in terms of Section 67 of the TNVAT Act on payment of tax as determined in the notice dated 12.12.2012 and proceed further in respect of the composition fee subject to the right of the petitioner to contest the same on merits and in accordance with law. Pursuant thereto, the impugned notices have been issued to the petitioner. 4. Now the petitioner has challenged these notices alleging that the authority concerned has no power to take action as alleged in the impugned notices and virtually, the matter has been pre-decided. It is seen that on an earlier occasion, the petitioner raised the very same contention before this Court. However, at this stage, the petitioner wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the authority will pass an order without adjudication. In fact in the impugned order itself, the authority has only made a proposal following the earlier direction issued by this Court in W.P.Nos.34092 and 34093 of 2012. Therefore, the findings which have been rendered in the impugned proceedings cannot be treated to be a finality and the petitioner is directed to treat the impugned notices as show cause notices and the petitioner is permitted to submit their reply to the 2nd respondent within a period of three weeks from the date of receipt of a copy of this Order. On receipt of the same, the 2nd respondent shall afford an opportunity of personal hearing to the petitioner, adjudicate the matter and pass a recent order on merits and in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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