consider the
reply dated 01.09.2021 along with corrected Audit Report in Form WW after
providing an opportunity for personal hearing as per the Provisions ... consider the reply dated 01.09.2021 along with corrected Audit
Report in Form WW after providing an opportunity of personal hearing.
2.Though
with effect from
01.04.2015 and this fact was reflected in the Form WW. The
certifying Chartered Accountant has clearly mentioned that
the dealer ... also
introduced. The audit report has to be filed in Form “WW”. The informations
in the audit report are intended to facilitate the Assessing Authority
submits that the time for filing the Audit Report in
Form WW expires only on 31.12.2015. However, before the Audit ... judis/
W.P.No.34825 of 2015
Report in Form WW could be filed before the dead lines as per Rule 16A
of the TNVAT
Notice in Form O is issued.
3. The impugned order precedes a notice dated 14.01.2016,
pursuant to the verification of Form-WW filed ... petitioner. The said notice reads as
under:-
“On verification of form WW the dealer have reported shown as
other income
cause notice dated 31.1.2019.
3. The petitioner had failed to file Form WW even though the
petitioner’s turnover exceeded rupees one crore during
cause notice dated 31.1.2019.
3. The petitioner had failed to file Form WW even though the
petitioner’s turnover exceeded rupees one crore during
cause notice dated 31.1.2019.
3. The petitioner had failed to file Form WW even though the
petitioner’s turnover exceeded rupees one crore during
paid service tax on the transaction.
9. He further submits that in FORM ST-2, the petitioner has clearly
declared the service as taxable service ... learned Senior counsel also drew attention to the Form WW
filed under Section 63A of the Tamil Nadu Value Added
assessing officer:
Their contention was carefully examined with reference to the
Form WW, Contentions put forth by them, Documentary evidences
produced by them and other ... assessing officer:
Their contention was carefully examined with reference to the
Form WW, Contentions put forth by them, Documentary evidences
produced by them and other
Profit &
Loss Account and the amount reported in Form WW under TNVAT Act,
2006 , r/w TNVAT Rules
