Madras High Court cancels order to taxes and penalties on the basis of deemed assessment
The petitioner, TVL.Weather maker have involvement in Lloyd AC trading. The petitioner’s case is that the petitioner has also made maintenance contracts. For the services provided by the petitioner.
The petitioner is paid at a cost. According to the petitioner, the number of accusations will represent the revenue of the petitioner.
It will not fall within the scope of TNVAT actions. In fact, for charges paid to the petitioner, TDS has also been affected.
The petitioner is an assessee with the Deputy State Tax Officer registration. The case in hand is related to the year of assessment of 2014-15.
The petitioner’s assessment was completed based on an assessment that was considered under Section 22 (2) ACT TNVAT, 2006. The assessment authority called for the Petitioner’s account book. After examining the same thing, pre-revised notifications were issued. Of course, the petitioner offers objections. After that, the Impugned order came to pass the tax and penalty. Meanwhile, To challenge the same thing, a writ petition was filed.
The petitioner submitted that he would send 10% of the amount of tax disputed before the second respondent on or before March 31, 2021. And if this court remands this problem. Money must be remitted by the petitioner on or before March 31, 2021. Moreover, It will follow the results of the remand order passed by the Deputy state tax officer after remand.
A single-judge bench of Judge G.R.Swaminathan put aside the order. In fact, He remitted the matter to file of the Deputy State Tax Officer to provide the initial order by the law
