SRI PERUMAL STEEL CORPORATION, REP BY ITS PROPRIETOR MR P JAYABALAN Vs. ASSISTANT COMMISSIONER (CT), ARIYALUR ASSESSMENT CIRCLE, ARIYALUR

JUDGEMENT

(1.) Mr.K.Venkatesh, learned Government Advocate accepts notice for the respondent. Heard both. In view of the glaring legal error committed in passing the impugned order, the writ petition itself is taken up for final disposal even at the admission stage.

(2.) The petitioner is a dealer in cycle, electrical, oil engines, mill store, G.I. pipes, cement and also an iron merchant, registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter called the TNVAT Act, 2006) and now under the Central Goods and Service Tax Act, 2017. The petitioner is aggrieved by the order of assessment passed by the respondent for the year 2009-10.

(3.) Earlier, the petitioner approached this Court and filed W.P.No.4149 of 2014 challenging the assessment order dated 30.7.2013 alleging to be contrary to Section 3(4)(b) of the TNVAT Act, 2006. This Court, while disposing of the said writ petition by order dated 04.7.2016, observed that the respondent had stated that the petitioner's total turnover crossed Rs.50 lakhs during the previous year i.e. 2008-09 and that they filed revised returns for the year 2009-10 pursuant to the surprise inspection conducted on 25.2.2010. It was further observed that though the respondent accepted filing of the revised returns on 19.3.2010, the claim for input tax credit made by the petitioner was not considered because the petitioner failed to produce the purchase bills. This Court also observed that as the turnover exceeded Rs.50 lakhs for the assessment year 2008-09, the petitioner was statutorily bound to file Form I return with effect from 01.4.2009. However, this issue was left open to be agitated before the Assessing Officer.