M/S.Amco Batteries Ltd., v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 03.08.2017

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.19881 of 2017 M/s.Amco Batteries Ltd., represented by its Company Secretary, No.43, Greams Road, Thousand Lights, Chennai-600 006.

.. Petitioner Vs The Assistant Commissioner (CT), Nungambakkam Assessment Circle, Chennai-600 031.

.. Respondent Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus to call for the records of the respondent in his proceedings in CST/34301/2013-14, quash the assessment order dated 03.07.2017 passed therein in and further direct the respondent to delete the levy of tax at 14.5% on a turnover of Rs.2,59,06,315/- for want of Form-F declarations which is only a lock stock transfer from Madurantakam to Chennai Branch.

For Petitioner : Mr.P.V.Sudakar For Respondent : Mr.S.Kanmani Annamalai, Additional Government Pleader

ORDER

Heard Mr.P.V.Sudakar, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader, appearing for the respondent.

2.With the consent of the learned counsel on either side, the main writ petition itself is taken up for final disposal. 3.The petitioner is before this Court for the second time pertaining to the same issue, viz., the assessment of their turnover under the provisions of the Central Sales Tax Act and Tamil Nadu Value Added Tax Act for the year 2013-2014.

4.Earlier, the petitioner approached this Court in W.P.No.6193 of 2017 to quash the order of assessment dated 03.03.2017 for the very same order and to consider the Form-F and Form-C declarations. The said writ petition was allowed by order dated 24.03.2017 directing the assessing officer to consider the Form-C and Form-F filed by the petitioner and pass fresh order of assessment, pursuant to which the respondent issued a notice dated 30.05.2017 for which the petitioner has given his reply on 23.06.2017, after which the respondent has passed the impugned order.

5.In the impugned order, the respondent has pointed out that even after a lapse of more than 6 months, the petitioner did not choose to file any records substantiating their contention that local transfers were excluded in the petition already submitted. Therefore, the contention of the petitioner that the transfer from their godown at Madurantakam to their office at Chennai was wrongly stated as inter-State stock transfer, whereas it is within the State and there is no interState transaction. The petitioner's case is that along with the Chartered Accountant Certificate dated 07.01.2017 the petitioner submitted a letter dated 18.02.2017 and also stated to have been furnished all the details with regard to stock transfer from Chennai branch to other branches including the stock transfer from Madurantakam to Chennai branch.

However, I find that the tabulated statement enclosed along with the letter dated 18.02.2017 does not clearly show as to what are the stocks which were transferred from Madurantakam to Chennai branch. The petitioner has enclosed an extract of the Pay Book Register in Page-38 of the typed set of papers. However, it appears that no annexure has been annexed to the petitioner's letter dated 18.02.2017, for which the learned counsel for the petitioner submits that it has been enclosed. Thus, without standing on technicalities, this Court is of the view that the petitioner could be given an opportunity to go before the officer and produce the details.

6.The learned counsel for the petitioner would submit that the petitioner would be able to produce the invoices also for the stock transfer from Madurantakam to Chennai to establish that there is no inter-State stock transfer.

7.For the above reasons, the petitioner is directed to file a petition under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 within a period of two weeks from the date of receipt of a copy of this order, enclosing all the relevant details in support of their stand that there is no inter-State stock transfer relating to the stock transfer from Madurantakam to Chennai. On receipt of the same, the respondent shall afford an opportunity of personal hearing, verify the documents and

details and pass a reasoned order on merits and in accordance with law, within a period of two weeks from the date on which the petition is filed. Till then, no coercive action be initiated against the petitioner.

8.The writ petition is disposed of accordingly. No costs. Sd/- Asst.Registrar (CS VI) /true copy/ Sub Asst. Registrar KM To The Assistant Commissioner (CT), Nungambakkam Assessment Circle, Chennai-600 031.

+1cc to Mr.B.Raveendran, Advocate in sr.no.55599 W.P.No.19881 of 2017 MSM(CO) NR 29/08/2017