9911796707
TMI Blog2017 (12) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... e 8 of Rule 7, is sought to be invoked by the respondent by stating that if the taxable turnover in the previous year is ₹ 200 Crores and above, the returns should be filed on or before 14th of the succeeding month. This having not been done, the petitioner is liable for payment of interest. Whether at all the turnover under the CST Act could be clubbed with the turnover of the TNVAT Act, is an important question to be decided. However, the respondent having not considered these issues, this Court is of the view that the matter requires to be remanded to the assessing officer for fresh consideration, on the above factual and legal issues, after affording an opportunity of personal hearing. Petition allowed by way of remand. - W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of levying interest does not arise. 3.In this regard, it was also pointed out that they have also submitted a representation to the Joint Commissioner of Commercial Taxes, vide letter dated 29.01.2014, for the assessment years 2011-11 to 2013-14. The Joint Commissioner of Commercial Taxes, by letter dated 20.12.2010, decided to transfer the monthly returns filed by the petitioner to Large Tax Payers Unit, for the assessment year 2010-11 to enable the petitioner to file their monthly returns from the month of December 2010 to be filed on or before 12.01.2011. By a subsequent communication dated 30.12.2010, the Joint Commissioner, informed that the petitioner s turnover under the TNVAT Act, is below ₹ 200 Crores and therefore, they s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver shall not form part of total and taxable turnover under the TNVAT Act. Thus, it was contended that the expression taxable turnover used in proviso to Rule 7 (1) refers to only taxable turnover under the TNVAT Act, and does not include the turnover liable to tax under the CST Act. In the objections, the petitioner specifically sought for an opportunity of personal hearing before passing orders. Though such a specific request having been made in the objections dated 11.03.2016, which has been referred to by the respondent, no opportunity of personal hearing was granted. This is the first ground, on which the petitioner would contend that the impugned order is liable to be set aside. 7.With regard to legal aspects, the learned counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner is in accordance with the provisions of the Act and Rules and if the petitioner is aggrieved, he should avail the statutory appellate remedy. 11.Heard Mr.Joseph Prabakar, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate for the respondent. 12.As noticed above, the respondent did not afford an opportunity of personal hearing to the petitioner in spite of specific request made in this regard. This would be sufficient to set aside the impugned assessment order on the ground that it violates principles of natural justice. 13.The core issue, which requires to be decided is, how to compute the taxable turnover. Section 2(38) of the TNVAT Act defines 'taxable turnover' to mean the turnover o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er or the TNVAT Act and the Rules made thereunder, as the case may be, shall apply mutatis mutandis for the purpose of submission of returns of turnover by a dealer registered under Section 7 of the Act, showing his transaction in the course of interstate trade or commerce or in the course of export of goods out of the territory of India etc. 16.Thus, it is the endeavour of the petitioner to state that the respondent committed a serious error in clubbing turnover under the CST Act and to draw the inference that the taxable turnover has exceeded ₹ 200 Crores and therefore, returns filed by them are belated and the petitioner is liable for payment of interest. 17.I find that these contentions were not specifically put forth by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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