9911796707
TMI Blog2019 (5) TMI 1627X X X X Extracts X X X X X X X X Extracts X X X X ..... under the threat of coercion and undue influence. After issuing the cheques, the petitioner has also issued stop payment instructions to their Bankers for the cheques handed over to the Enforcement Wing Officers. In the instant case, even without affording an opportunity to the petitioner, the respondent has issued the impugned notice under Section 45 of the Tamil Nadu Value Added Tax Act 2006 on the presumption that the petitioner has admitted his liability whereas as seen from the available records excepting for the issuance of cheques, there is no conclusive evidence to prove that the petitioner had admitted his liability. The impugned notice dated 27.01.2016 is hereby quashed and the matter is remanded back to the respondent for f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 9,28,317/- from the petitioner on the ground that they had paid lesser tax at the rate of 5% instead of 14.5% for the sales effected to un-registered dealers. According to the petitioner, the said cheques were given to the Enforcement Wing Officers only under the threat of coercion and undue influence. According to the petitioner, immediately, after the cheques were obtained from the petitioner, they gave stop payment instructions to their Bankers on 12.10.2015 as they were not liable to pay the excess tax to the respondent as demanded by the Enforcement Wing Officials. According to the petitioner, even without affording sufficient opportunity, the respondent issued the impugned proceedings dated 27.01.2016 to the petitioner's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Nadu Value Added Tax Act 2006, calling upon the petitioner's Bankers to remit the entire arrears of outstanding in the petitioner's account by way of demand draft in favour of the Commercial Tax Officer, Shengottai. 6.Per contra, the learned Additional Government Pleader for the respondent would submit that since there is an admission by the petitioner that they had paid lesser tax and having issued cheques towards admitted tax amount, the respondent has rightly issued the impugned notice calling upon the Bankers of the petitioner to pay the entire arrears outstanding in the petitioner's account by way of demand draft in favour of the Commercial Tax Officer, Shengottai, which is in accordance with Section 45 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n control, quality control, laboratory and cold storage equipments; (c) components, spare parts and accessories of the goods specified in (a) and (b) above; (d) moulds, dies, jigs and fixtures; (e) refractors and refractory materials; (f) storage tanks; and (g) tubes, pipes and fittings thereof used in the State for the purpose of manufacture, processing, packing or storing of goods in the course of business excluding civil structures and such goods as may be notified by the Government. 9.Whether Section 2(11) of the Tamil Nadu Value Added Tax Act 2006 is attracted for sales effected to unregistered dealers also is clarified by the Princip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cluded that the petitioner has admitted his liability and proceeded to issue the impugned notice to the petitioner bankers under Section 45 of the Tamil Nadu Value Added Tax Act 2006. 12.In the result, the impugned notice dated 27.01.2016 is hereby quashed and the matter is remanded back to the respondent for fresh consideration and the respondent is granted liberty to initiate fresh legal action after affording sufficient opportunity to the petitioner to raise all objections available to them under law and pass final orders in line with the clarification issued by the Commissioner of Commercial Taxes, Shengottai, under Section 48-A of the Tamil Nadu Value Added Tax Act 2006, dated 11.09.2007, with in a period of eight week ..... X X X X Extracts X X X X X X X X Extracts X X X X
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