TJSV STEEL FABRICATION AND GALVANISING (INDIA) LTD Vs. ASSISTANT COMMISSIONER (CT) UDUMALPET NORTH CIRCLE, UDUMALPET

JUDGEMENT

(1.) Heard Mr.N.Prasad, the learned counsel appearing for the petitioner and Mr.M.Hariharan, the learned Government Advocate, accepting notice on behalf of the respondent. With consent of the learned counsel on either side, the Writ Petition is taken up for disposal.

(2.) The petitioner, who is a registered dealer on the file of the respondent, under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (the Act, for brevity), has filed this Writ Petition, challenging the order of assessment, dated 26.02018, for the year 2011-1

(3.) The petitioner has earlier approached this Court, and filed W.P.Nos.21193 to 21195 of 2017, challenging the assessment orders for the years 2009-10, 2010-11 and 2011-12 respectively. So far as the assessment order for the year 2009-10 is concerned, since the revision notice was issued by the Assessing Officer himself, the assessment order, dated 30.06.2017, was set aside, giving liberty to the petitioner to submit their objections to the revision notice, dated 28.07.2017. With regard to the assessment order for the year 2010-11 is concerned, the Court found three issues for consideration, viz., i) short payment of tax, treating the galvanizing as works contract; ii) availment of Input Tax Credit on ineligible rules; and iii) non-payment of TDS, as per Section 13 of the Act on construction of the building