dyeing and bleaching and they had filed their Monthly Returns and Form WW for the Assessment years 2012-2013, indicating the purchases of raw materials ... TNVAT Act and Rules. In the Return and Form WW, the petitioner had reported the turnover. The petitioner states that they were deemed
expiry of statutory period prescribed for furnishing a report in Form-ww, the assessment was completed by reversing the input credit.
2. Section ... Tamil Nadu Value Added Tax Act provides for submission of Form-ww within seven months from the end of the year in duplicate. The assessment
respondent in the impugned assessment order. To consider the said fact, Form WW, filed by the petitioner has to be examined.
4.The respondent referred ... Form W.W.
5.The learned counsel for the petitioner after elaborately referring to the factual matrix of the case, referred to Form WW filed
case of the petitioner that the respondent, even without considering the Form WW on the basis of the report of the Enforcement Wing Officers ... learned counsel for the petitioner also submitted that time for filing Form WW Audit Report expires on 31.01.2016 and the petitioner has not filed
same as illegal and direct the respondent to receive the Form WW for the year 2013-14 and to complete the assessment in accordance with ... same as illegal and direct the respondent to receive the Form WW for the year 2013-14 and to complete the assessment in accordance with
that the respondent had passed the impugned order without considering the Form-WW, which was filed before the respondent by the petitioner subsequently. The learned ... submitted that since the impugned order has been passed without considering Form-WW, the petitioner is put to hardship and prejudice.
3.Mr.Manoharan Sundaram
counsel appearing for the petitioner submitted that the petitioner had produced Form-WW along with the penalty amount of Rs.10,000/-, however, the respondent ... considered the same. Further, the learned counsel submitted that since Form-WW was not produced before the respondent on or before 31.12.2014, the same
only issue is with regard to non-consideration of Form-WW filed by the petitioner.
3 Admittedly, the statute provides the time limit for production ... said forms and the time limit is upto 31.12.2013. However, the assessment was completed on 19.08.2013. Though the petitioner has filed Form-WW
taxable turnover, is set forth herein below:
On scrutiny of the Form WW filed for the year 2014-2015, it was ascertained from the Profit ... goods purchased by him as detailed below.
Opening Stock as per form ww
Rs
1096475
Add: Purchases as per others Annex II data
consideration of the same. That apart, the petitioner had also submitted Form-WW for the year 2013-14 along with a Covering Letter dated ... date, when the assessment order was passed, this Form, namely, Form WW for the year 2013-14 was very much available on the file
