Heard Mr.L.Murali, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate for the respondent. With the consent on either side, this writ petition is taken up for final disposal.
2.The petitioner is a registered dealer on the file of the respondent, dealing in capital goods and registered under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short TNVAT Act) and under the provisions of the Central Sales Tax Act, 1956 (in short CST Act). In this writ petition, the petitioner has challenged the revision of assessment made under the provisions of the CST Act for the assessment year 2012-13.
3.The petitioners grievance appears to be that Form 'E1' and 'C' Form Declarations, which were produced by the petitioner, have not been considered. The learned counsel for the respondent, on written instructions from the Assessing Officer, submitted that though the office of the respondent had received bunch of 'E1' and C Forms, they were placed before the Assessing Officer only after passing the impugned assessment order and whatever forms which are available, the Assessing Officer is ready to re-consider.
4.In the light of the same, the writ petition is partly allowed and the impugned order assessing the petitioner at higher rate of tax in the absence of 'E1' and 'C' Forms is hereby set aside and the matter is remanded to the respondent for fresh consideration.
5.The respondent is directed to afford an opportunity of personal hearing to the petitioners authorized representative, taking into consideration 'E1' Forms and 'C' Forms that are already in the custody of the respondent and the Forms which the petitioner may produce at the time of personal hearing and re-do the assessment to the said extent in accordance with law. No costs. Consequently, connected miscellaneous petition is closed.
14.09.2017 Index:Yes/No abr To The Commercial Tax Officer, Egmore Assessment Circle, Taluk Office, Spur Tank Road, Chennai-600 031.
T.S.SIVAGNANAM, J.
abr W.P.No.10555 of 2017 14.09.2017