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TMI Blog2022 (7) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... pen to the petitioner to contend that he was unaware of whether the time sought was granted or not. Principles of natural justice - HELD THAT:- The petitioner has no case as sufficient opportunity has been granted to the petitioner and there has been no effective compliance to any of the notices that had been issued. However, there is one point that survives on merits, since the petitioner would contend that since the entirety of the project has been undertaken by the contractor who has remitted the tax liability, nothing survives in its hands. While the construction of the 47 Villas had been entrusted to the sub-contractor, the scope of work that remained in the hands of the petitioner was the construction of its own offices and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lopment had, according to it, entrusted the construction to a sub-contractor, one M/s.M.G.S. Builder and Company, Coonoor. According to the petitioner, both the Contractor as well as it itself had paid tax under the compounding provisions not realizing that the project was one and the same and liability for tax would fall only upon one or the other. 3.While this is so, the enforcement wing had inspected the premises of the petitioner company as well as that of the builders and on the ground that the petitioner had made interstate purchase of timber which militates against its claim for compounding under Section 6 of the Act, had demanded and collected tax under Section 5 of the Act, which was challenged successfully by the petitioner in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n till March 2019. While receiving the request dated 27.03.2019, the Assessing Authority has made a categoric note in the letter delivery book to the effect that though time would be granted, it would be limited only till 05.04.2019. 8.This would answer the objections of the learned counsel for the petitioner to the effect that had the officer not intended to grant the time sought for, a specific order should have been passed by him communicating this fact to the petitioner. He relies in this regard upon Circular No.7 dated 03.02.2014. 9.I have perused the relevant portion of the Circular that reads as follows: '3.In the light of the above, the following circular instructions are issued which must be scrupulously followed by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat any request for extension of time shall be examined by the authority and reply furnished to the dealer regarding either extension or refusal of such request. 10.I am of the view that the requirement under the Circular has been fully satisfied in this case, since, even while receiving letter dated 27.03.2019, there is an endorsement made by the officer in the delivery book of the petitioner restricting the time sought till 05.04.2019. Thus, it is not open to the petitioner to contend that he was unaware of whether the time sought was granted or not. 11.On the ground of violation of principles of natural justice, therefore, I am of the categoric view that the petitioner has no case as sufficient opportunity has been granted to the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one averment in the writ affidavit wherein the petitioner, at paragraph-3, states that - The petitioner company constructed their own offices, restaurant and building for amenities and whereas they entrusted the job of construction of 47 villas to subcontractor M/s.M.G.S.Builders Co., Coonoor. 15.This leads me to infer that while the construction of the 47 Villas had been entrusted to the sub-contractor, the scope of work that remained in the hands of the petitioner was the construction of its own offices and the restaurants and various amenities that would be shared by them with the Villas as well. In such an event, some portion of the contract value would be attributable to the petitioner also. 16.This being a question of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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