{"id":199172,"date":"2009-12-01T00:00:00","date_gmt":"2009-11-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-nutan-nirman-p-ltd-vs-the-assistant-commissioner-on-1-december-2009"},"modified":"2016-04-03T23:32:04","modified_gmt":"2016-04-03T18:02:04","slug":"ms-nutan-nirman-p-ltd-vs-the-assistant-commissioner-on-1-december-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-nutan-nirman-p-ltd-vs-the-assistant-commissioner-on-1-december-2009","title":{"rendered":"M\/S.Nutan Nirman (P) Ltd vs The Assistant Commissioner &#8230; on 1 December, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">M\/S.Nutan Nirman (P) Ltd vs The Assistant Commissioner &#8230; on 1 December, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT\n\nDATE:  01\/12\/2009\n\nCORAM\nTHE HONOURABLE MR.JUSTICE M.JAICHANDREN\n\nWrit Petition (MD) No.11254 of 2009\nand\nMP(MD)No.1 of 2009\n\nM\/s.Nutan Nirman (P) Ltd.,\nRepresented by its Director,\nDatia S.S.Varma\n4\/807, TNHB Colony,\nThoothukudi-2.\t\t\t\t.. Petitioner.\n\nVersus\n\nThe Assistant Commissioner (CT)-I (FAC),\nThoothukudi.\t\t\t\t.. Respondent.\n\nPrayer\n\nPetition filed under Article 226 of the Constitution of India, praying\nfor a Writ of Certiorari, calling for the records on the file of the respondent\nin TIN No.33485822301\/08-09, dated 9.10.2009, and quash the same.\n\n!For Petitioner\t  \t... Mr.S.Karunakar\n^For Respondents    \t... Mr.Pala Ramasamy (Spl.G.P.)\n\n:ORDER\n<\/pre>\n<p>\tThis writ petition has been filed praying for a Writ of Certiorari, to<br \/>\ncall for the records on the file of the respondent, in TIN No.33485822301\/08-09,<br \/>\ndated 9.10.2009 and quash the same.\n<\/p>\n<p>\t2. It has been stated that the petitioner is a civil contractor and an<br \/>\nassessee, on the files of the respondent, with TIN No.33485822301. It has been<br \/>\nstated that the respondent had issued a notice, on 25.6.2009, stating that on<br \/>\nverification of the check post bills, received with the return and annexure-I<br \/>\nfiled by the petitioner, it was found that the petitioner had not disclosed the<br \/>\npurchase of fabrication materials from M\/s.Kirby Building Systems India Ltd.,<br \/>\nPashamyleram, Medak District, vide invoice No.2785, dated 30.8.2008, and hence,<br \/>\nthe respondent had proposed to determine the sale value of transfer of property<br \/>\nand also to levy penalty, according to the provisions of the Tamil Nadu Value<br \/>\nAdded Tax Act, 2006. On receipt of the said notice, the petitioner, by a letter,<br \/>\ndated 10.7.2009, had stated that the invoice No.2785, dated 30.8.2008, relied on<br \/>\nby the respondent, was only an excise invoice and not a commercial invoice. It<br \/>\nhad also been stated that the total value of the invoice was high and the<br \/>\nmaterial status was huge in quantity. Hence, the petitioner had moved the goods<br \/>\nin a separate excise invoice on different dates and through various<br \/>\ntransporters. On completion of the total delivery and after the receipt of the<br \/>\ncommercial bill, the total purchases were taken into account. On receipt of the<br \/>\ncommercial invoice during the month of March, 2009, from the supplier, the<br \/>\ntransaction was immediately accounted for in the accounts. The petitioner had<br \/>\nalso stated that the materials purchased were only supporting materials, used at<br \/>\nthe time of concrete plastering for the wall, upto the roof level, during<br \/>\nconstruction and that they were not for sale. The petitioner had also requested<br \/>\n20 days time to submit their further explanation and the petitioner had also<br \/>\nprayed for a personal hearing to explain the details, in respect of the said<br \/>\nissue. However, the respondent had passed the impugned order, dated 9.10.2009,<br \/>\nwithout considering the explanation submitted by the petitioner.\n<\/p>\n<p>\t3. Even though various grounds had been raised in support of the writ<br \/>\npetition, the learned counsel for the petitioner had submitted that it would<br \/>\nsuffice if the impugned order of the respondent, dated 9.10.2009, is set aside<br \/>\nand if the respondent is directed to pass appropriate orders, after considering<br \/>\nthe explanation, dated 24.9.2009, submitted by the petitioner and after giving<br \/>\nan opportunity of personal hearing to the petitioner.\n<\/p>\n<p>\t4. The learned counsel appearing on behalf of the respondent had submitted<br \/>\nthat even though it is stated that the explanation, dated 24.9.2009, is said to<br \/>\nhave been submitted by the petitioner to the respondent, the respondent had not<br \/>\nreceived the explanation, as alleged by the petitioner. Further, the petitioner<br \/>\nhas an alternative remedy by way of a revision before the Joint Commissioner,<br \/>\nCommercial Taxes, Tirunelveli. However, in view of the limited prayer made by<br \/>\nthe learned counsel for the petitioner, the learned counsel appearing on behalf<br \/>\nof the respondent has no objection for this Court setting aside the impugned<br \/>\norder of the first respondent and remitting the matter back to the respondent,<br \/>\nwho is the assessing authority, to reconsider the issue, in respect of the value<br \/>\nadded tax and penalty to be recovered from the petitioner, in respect of the<br \/>\nfabrication materials, said to have been transported by the petitioner, for the<br \/>\nmonth of August, 2008, taking into account the explanation, dated 24.9.2009,<br \/>\nsubmitted by the petitioner. Further, he had also insisted that the petitioner<br \/>\nshall deposit a sum of Rs.5 lakhs, which is approximately 25% of the tax<br \/>\ncomponent due from the petitioner.\n<\/p>\n<p>\t5. In view of the averments made by the learned counsels appearing on<br \/>\nbehalf of the petitioner, as well as the respondent, the impugned order of the<br \/>\nrespondent, dated 9.10.2009, is set aside, on condition that the petitioner<br \/>\ndeposits a sum of Rs.5 lakhs (five lakhs) before the respondent, within ten days<br \/>\nfrom today. On the petitioner depositing the said amount, the respondent shall<br \/>\nreassess the tax, as well as the penalty to be paid by the petitioner, in<br \/>\nrespect of the fabrication materials transported in the month of August, 2008,<br \/>\ntaking into account the explanation, dated 24.9.2009, said to have been<br \/>\nsubmitted by the petitioner and after affording an opportunity of personal<br \/>\nhearing to the petitioner and pass appropriate orders afresh, within a period of<br \/>\nfour weeks, from the date of such deposit. Accordingly, the writ petition is<br \/>\ndisposed of with the above directions. No costs. Consequently, connected M.P. is<br \/>\nclosed.\n<\/p>\n<p>csh<\/p>\n<p>To<\/p>\n<p>The Assistant Commissioner (CT)-I (FAC),<br \/>\nThoothukudi.\n<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court M\/S.Nutan Nirman (P) Ltd vs The Assistant Commissioner &#8230; on 1 December, 2009 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATE: 01\/12\/2009 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition (MD) No.11254 of 2009 and MP(MD)No.1 of 2009 M\/s.Nutan Nirman (P) Ltd., Represented by its Director, Datia S.S.Varma 4\/807, TNHB Colony, Thoothukudi-2. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-199172","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S.Nutan Nirman (P) Ltd vs The Assistant Commissioner ... on 1 December, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-nutan-nirman-p-ltd-vs-the-assistant-commissioner-on-1-december-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Nutan Nirman (P) Ltd vs The Assistant Commissioner ... on 1 December, 2009 - Free Judgements of Supreme Court &amp; 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