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2017 (10) TMI 1660

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..... s passed. Ref: This Office Notice in TIN 33224481904/2015-16, dated 15.9.2016. *** ORDER:- Tvl.Gurusamy Agencies, Dealers in Biscuits (Branded) (CC 309), No.4A-1, Kumbakonam Road, Panruti, are a registered dealer in the books of this Office, having registration No.33224481904 under the TNVAT ACT 2006. On verification made with the Commercial Taxes Department Website and from verification of the records available with the department, it is noticed that the dealers have effected purchase to a value of Rs. 14,36,136.40 from Tvl. Narasimhalur Chettiar, TIN 33084480332 from April 2015 to March 2016 (Except for January 16) list of such purchases already furnished to the dealers. But the dealers have not filed monthly returns declaring .....

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..... ax due Rs. 4,01,283-00 They were also provided with an opportunity of personal hearing besides the objection, if any. The dealers having received the notice have not filed any objection. They also appeared for personal hearing. But not given any evidence. But they simply filed monthly return in Form K manually prepared to the total sale value of Rs. 16,74,000-00 at 0.5% under Rule 7(1)(d) read with Sec. 3(4)(a) of the Act on 24.10.2016 only with cheque for tax amount of Rs. 8,370-00. According to Rule 7(1)(d), such return should have been filed on or before 20th of the succeeding month to the assessing authority along with proof of payment of tax through e-filing. According to Rule 7(9) of TNVAT Rules, 2006 even revised return should hav .....

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..... ti (Town) 2. When the said order was challenged, in W.P. No. 4496 of 2017, giving liberty to the petitioner to approach the appellate forum, writ Court vide order dated 07.06.2017, disposed of the writ petition, granting three weeks time, from the date of passing of the order in the writ petition. 3. Though, Mr. R. Ganesh Kanna, learned counsel for the appellant made submissions assailing the correctness of the order of the writ Court, we are not inclined to accept the contentions. However, he came up with a request to grant a further time of three weeks to file a statutory appeal before the appellate authority. Therefore, while dismissing the appeal, time is extended to prefer a statutory appeal by three weeks, from today. 4. Writ appea .....

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