consequently direct the
respondent to accept the Audit Report in Form WW under Section 63-A
of the TNVAT Act, 2006 for the financial year ... consequently direct the
respondent to accept the Audit Report in Form WW under Section 63-A
of the TNVAT Act, 2006 for the financial year
Auditor's statement in the prescribed form. To
be noted, prescribed form is Form 'WW'. To be noted, under Section ... Section 63-A shall furnish the [audit
report in electronic Form WW within nine months from the
end of the [financial year].
http://www.judis
filed their monthly returns in Form – I and also filed the Auditor's
report in Form-WW under Section 63A of the Act. According ... petitioner, the self assessed return with Form-WW given by the
Auditor of the petitioner firm having been considered and accepted
by the revenue shall
Authority has only said, in the
absence of supporting documents, Form WW cannot be amended /
revised. However, fact remains that the corrigendum has certainly ... covered by the Form I
turnover of Rs.1,79,95,677 as reported in the
corrigendum to Form WW for the year
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
consequently direct the respondent to accept the Audit Report in
Form WW under Section 63-A of the TNVAT Act, 2006 for the
financial year ... that the
entire matter pertains to Audit Report in Form WW under Section
63-A of TNVAT Act, 2006 for the financial year
same as illegal and direct the respondent to consider the Form WW Audit Report filed by the petitioner for the year ... Assessment Year 2014-15. Admittedly, the petitioner did not file Form WW, which is mandatory as per the provisions of the TNVAT Act . However, after
reason that the Petitioner failed to file Audit Report in Form WW within the stipulated time.
2.According to the Petitioner, the audit report ... uploading the said report. However, the petitioner has filed the Form WW Audit Report on 11.03.2016 along with penalty of Rs.10,000/- for belated
same as illegal and direct the respondent to consider the Form WW Audit Report filed by the petitioner for the year ... petitioner to accept the Audit report filed along with Form WW belatedly with penalty. The impugned assessment order came to be passed only
especially, when the petitioner was having time till 31.12.2016 to file Form-WW, since the turn over exceeds Rs.1 Crore. He further submitted that ... said Form on 30.12.2016 and therefore, it is for the respondent to reconsider the whole issue in the light of Form-WW submitted
