CTO had failed to follow Circular No. 8/13, dated 18-7-2013 prescribing time schedule, for taking consequential action

CST & VAT : Where CTO conducted inspection at business premises of assessee on 27-6-2003 and thereafter he passed an order dated 16-6-2014 on assessee, since CTO had failed to follow Circular No. 8/13, dated 18-7-2013 prescribing time schedule, for taking consequential action, matter was remanded back for fresh adjudication

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[2014] 49 taxmann.com 28 (Madras)

HIGH COURT OF MADRAS

Pancy Ceramics

v.

Commercial Tax Officer*

M. SATHYANARAYANAN, J.

W.P. NO.19326 OF 2014

M.P. NO. 1 OF 2014

JULY  22, 2014

Section 65, read with section 22, of the Tamil Nadu Value Added Tax Act, 2006 - Inspection of accounts and other documents, etc. - Time limit for consequential action - On 27-6-2013, Commercial Tax Officer conducted a surprise inspection at business premises of assessee and collected certain amount by way of cheque - Later he passed an order dated 16-6-2014 on assessee - Circular No. 8/13, dated 18-7-2014 prescribed time schedule for consequential action in case of inspection - Whether since Commercial Tax Officer had failed to follow said circular, matter required to be remanded back to him for fresh adjudication - Held, yes [Para 10] [In favour of assessee/Matter remanded]

Notifications and Circulars : Circular No. 8/13, dated 18-7-2014