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
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
that regarding the difference in the turnover, the
dealers have file Form WW and Profit and Trading and loss account for the
Month of December ... only. At the time of filing Form WW, they have
reported that the total sales turnover is Rs.56,08,055/- in the Trading Account
petitioner's counsel, in the
audit report in Form WW, the transactions in question have been clearly
reflected. It is true that there ... suppressed is very
much reflected in the report filed in Form WW, the question of
suppression will not arise at all. In the impugned order
purchase value, it reveals that the respondent had not
verified the Form WW claimed to have been filed by them. Copy
of the Form WW ... Court. It is the
specific case of the petitioner that the Form WW filed by the them
has not been verified.
3.It is also
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
more than rupees forty crores. The due date for filing
Form WW report was 31.12.2016 and by the said date, the petitioner ... already filed the said report. Without taking into account the Form WW
report, action could not have been initiated by the assessing authority
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
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
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
