Madras High Court
M/S.Sharp Business System (India) Ltd vs The Assistant Commissioner(Ct) on 25 March, 2015
Author: S.Vaidyanathan
Bench: S.Vaidyanathan
IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated 25.03.2015 CORAM THE HONOURABLE MR.JUSTICE S.VAIDYANATHAN W.P. Nos.8537 & 8538 of 2015 M/s.Sharp Business System (India) Ltd represented by its Senior Executive (Accounts) and Authorised Signatory No.2, Lady Madhavan Road Chennai-600 034 .. Petitioner in both cases Vs. 1.The Assistant Commissioner(CT) Vallivarkkottam Assessment Circle No.10,Palaniappa Maaligai Greams Road Chennai-600 006 2.The Branch Manager Citi Bank, Jeevanbharti building 124, Connaught Circus New Delhi-110 001 ... Respondent in all the cases Prayer in both cases:- Writ Petitions filed under Article 226 of the Constitution of India to issue a Writ of certiorarified mandamus to call for the impugned proceeding of the first respondent in CST/865014/2010-11/2011-12 dated 13.11.2014 and quash the same as passed contrary to the provisions of the Central Sales Tax Act, 2006 and the Tamil Nadu Value Added Tax Act, 2006 and also without granting reasonable opportunity to the petitioner and to further direct the first respondent to pass a fresh assessment order after considering the Form F declarations available with the petitioner. For Petitioner : Mr.P.Rajkumar For Respondent : Mr.Kanmani Annamalai, AGP(T) COMMON ORDER
Petitioner has come forward with the aforesaid prayer.
2. Heard the learned counsel for the petitioner and the learned Additional Government (Taxes) Pleader appearing for the respondent.
3. According to the petitioner, the first respondent passed the impugned order without granting reasonable opportunity to the petitioner to procure C-Forms for the inter-state sales and transit sales and Form-F declaration forms for the stock transfer effected by the petitioner and file it before him. Further, in the impugned order, the firs respondent has levied tax at the rate of 12.5% on the sales turnover. Learned counsel further submitted that fthat irst respondent in order to collect the tax on the turnovers covered by Form F has attached the petitioners account in the second respondent's bank. The petitioner has filed Form F of Rs.1,38,30,35,132/- against Rs.1,58,28,50,844/- and prays for one more opportunity and sufficient time to produce the copies of the same.
4. Learned counsel for the petitioner submitted that this court in a similar nature of matter set aside the order of the respondent and further directed the first respondent to consider the case based on the C-forms produced by the petitioner. Learned counsel has also produced the copy of the order passed in W.P.No.7922 of 2015, dated 20.03.2015.
5. Following the order passed in W.P.No.7922 of 2015, this court passes the following order:
The impugned order of the first respondent dated 13.11.2014 in CST/865014/2010-11 and 2011-12 are set aside. The petitioner is also directed to file the C-Forms, F-Forms and all the relevant documents before the first respondent within a period of three weeks from the date of receipt of a copy of this order and on receipt of the said forms to be filed by the petitiioner, the first respondent shall consider the same and pass appropriate assessment orders, in respect of the assessment years 2010-2011 and 2011-2012 on merits and in accordance with law, as expeditiously as possible. With the above observations, these writ petitions are allowed. No costs. Consequently, connected miscellaneous petitions are closed.
25.03.2015 Index: Yes/No kpr S.VAIDYANATHAN J.
kpr To
1.The Assistant Commissioner(CT) Vallivarkkottam Assessment Circle No.10,Palaniappa Maaligai Greams Road Chennai-600 006
2.The Branch Manager Citi Bank, Jeevanbharti building 124, Connaught Circus New Delhi-110 001 W.P. Nos.8537 & 8538 of 2015 25.03.2015.