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M/s. Ram E & I Systems Private Limited, Represented by its authorized signatory, R. Sivakumar, Chennai v/s State Tax Officer, Alwarpet Assessment Circle, Chennai


Company & Directors' Information:- C P SYSTEMS PVT LTD [Active] CIN = U29199DL1999PTC101718

Company & Directors' Information:- T SYSTEMS INDIA PRIVATE LIMITED [Strike Off] CIN = U72200DL2004PTC127138

Company & Directors' Information:- A K M SYSTEMS PRIVATE LIMITED [Active] CIN = U74899DL1984PTC018546

Company & Directors' Information:- W B M SYSTEMS PRIVATE LIMITED [Active] CIN = U74899DL1984PTC017764

Company & Directors' Information:- RAM E AND I SYSTEMS P LTD [Active] CIN = U93090TN1996PTC034649

Company & Directors' Information:- A R G SYSTEMS LIMITED [Active] CIN = U74899DL1994PLC062621

Company & Directors' Information:- S SYSTEMS PVT LTD [Active] CIN = U72200DL2001PTC111270

Company & Directors' Information:- SYSTEMS INDIA PRIVATE LIMITED [Active] CIN = U74899DL1994PTC059377

Company & Directors' Information:- V S S SYSTEMS INDIA PRIVATE LIMITED [Strike Off] CIN = U03000TZ1997PTC007933

Company & Directors' Information:- I L SYSTEMS INDIA PRIVATE LIMITED [Strike Off] CIN = U18100GJ1999PTC037104

Company & Directors' Information:- A V SYSTEMS PRIVATE LIMITED [Active] CIN = U31909PN2001PTC015788

Company & Directors' Information:- N D T SYSTEMS PRIVATE LIMITED [Active] CIN = U74210MH1996PTC104744

Company & Directors' Information:- S P P S SYSTEMS PRIVATE LIMITED [Active] CIN = U72200TG2000PTC033732

Company & Directors' Information:- L S I SYSTEMS (INDIA) PRIVATE LIMITED [Active] CIN = U32109DL2000PTC105666

Company & Directors' Information:- H B S SYSTEMS PRIVATE LIMITED [Active] CIN = U74899DL1992PTC048198

Company & Directors' Information:- U C SYSTEMS INDIA PVT LTD [Active] CIN = U72200DL1997PTC084267

Company & Directors' Information:- L C SYSTEMS PRIVATE LIMITED [Active] CIN = U55200PB2012PTC036880

Company & Directors' Information:- C I SYSTEMS PVT LTD [Active] CIN = U45200TG1983PTC003915

Company & Directors' Information:- M J SYSTEMS (INDIA) PRIVATE LIMITED [Active] CIN = U72900MH2005PTC150591

Company & Directors' Information:- R R SYSTEMS PRIVATE LIMITED [Active] CIN = U30007DL1999PTC098142

Company & Directors' Information:- C N C SYSTEMS PVT LTD [Active] CIN = U72900DL1999PTC100476

Company & Directors' Information:- M B M SYSTEMS PRIVATE LIMITED [Active] CIN = U30006DL1988PTC030404

Company & Directors' Information:- C SYSTEMS PRIVATE LIMITED [Active] CIN = U31103TN2009PTC071155

Company & Directors' Information:- R M I SYSTEMS PRIVATE LIMITED [Active] CIN = U72200KA2011PTC060246

Company & Directors' Information:- W & S SYSTEMS (INDIA) PRIVATE LIMITED [Active] CIN = U74910TN2005PTC055568

Company & Directors' Information:- M. Y. T. SYSTEMS PRIVATE LIMITED [Under Process of Striking Off] CIN = U74990TG2016PTC110104

Company & Directors' Information:- S E I SYSTEMS LIMITED [Strike Off] CIN = L74899DL1994PLC061731

Company & Directors' Information:- D C S SYSTEMS LIMITED [Strike Off] CIN = U72100MP2000PLC014224

Company & Directors' Information:- I T G SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72200DL1999PTC098431

Company & Directors' Information:- I O SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72200TG1998PTC029166

Company & Directors' Information:- S E C O M SYSTEMS PRIVATE LIMITED [Active] CIN = U31909HR2009PTC039084

Company & Directors' Information:- D M SYSTEMS PRIVATE LIMITED [Active] CIN = U72100DL1999PTC101817

Company & Directors' Information:- K K K SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72100UP1995PTC017784

Company & Directors' Information:- E-SYSTEMS (INDIA) PRIVATE LIMITED [Active] CIN = U72200WB2003PTC096700

Company & Directors' Information:- CIRCLE SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72200KA1998PTC024157

Company & Directors' Information:- J B SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72200KL1997PTC011510

Company & Directors' Information:- M AND S SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72200MH1996PTC103819

Company & Directors' Information:- K AND M SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U32101UP1993PTC015352

Company & Directors' Information:- S S V SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72300TN1996PTC037072

Company & Directors' Information:- R G B SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72300TN1998PTC040485

Company & Directors' Information:- C C SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U31100TG1996PTC023469

Company & Directors' Information:- K R T SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U52392TN2002PTC048704

Company & Directors' Information:- B & D SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72100OR1996PTC004611

Company & Directors' Information:- A M P S SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72900WB2001PTC093281

Company & Directors' Information:- G M E SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U71290DL1987PTC029758

Company & Directors' Information:- R B SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U31300RJ1990PTC005689

Company & Directors' Information:- E D H SYSTEMS PVT. LTD. [Strike Off] CIN = U99999DL1991PTC045384

Company & Directors' Information:- H N G SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72900RJ2012PTC040713

Company & Directors' Information:- F A SYSTEMS PRIVATE LIMITED [Active] CIN = U72100MH2004PTC148941

Company & Directors' Information:- H AND P SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U74900PN2013PTC146918

Company & Directors' Information:- G. K. SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72900PN2006PTC129225

Company & Directors' Information:- T G SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U31403TN2006PTC061859

Company & Directors' Information:- I T SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72400AS1999PTC005824

Company & Directors' Information:- Y Y SYSTEMS PRIVATE LIMITED [Active] CIN = U72200CH2015PTC035767

Company & Directors' Information:- N P M E SYSTEMS PRIVATE LIMITED [Active] CIN = U29299DL1998PTC094645

Company & Directors' Information:- R D SYSTEMS PRIVATE LIMITED [Active] CIN = U72100DL2000PTC103462

Company & Directors' Information:- V C SYSTEMS PVT LTD [Active] CIN = U72200DL2001PTC111812

Company & Directors' Information:- K B N SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U64204DL1997PTC088904

Company & Directors' Information:- A B SYSTEMS PRIVATE LIMITED [Active] CIN = U93000DL2012PTC234774

Company & Directors' Information:- J S N D SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72900GJ2011PTC065160

Company & Directors' Information:- J C D SYSTEMS PVT LTD [Strike Off] CIN = U32109PB1988PTC008438

Company & Directors' Information:- Y R SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72900DL2000PTC105093

Company & Directors' Information:- S R SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72900DL2000PTC104743

Company & Directors' Information:- F C S SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U73100DL1997PTC090517

Company & Directors' Information:- E R SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72200TG2008PTC061904

Company & Directors' Information:- R & T SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72200DL2008PTC179617

Company & Directors' Information:- Q S Q SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U51109KA2000PTC026269

    Writ Petition No. 3631 of 2020 & WMP. No. 4269 of 2020

    Decided On, 17 February 2020

    At, High Court of Judicature at Madras

    By, THE HONOURABLE DR.(MRS.) JUSTICE ANITA SUMANTH

    For the Petitioner: T.V. Muthu Abirami, Advocate. For the Respondent: Mohammed Shaffiq, Special Government Pleader.



Judgment Text


(Prayer: Petition filed under Article 226 of The Constitution of India praying for the issuance of Writ of Certiorari to call for records pertaining to the impugned assessment order dated 12.12.2019 issued by the Respondent under the Central Sales Tax Act 1956 for the assessment year 2006-07 and quash the same.)

1. Mr.Mohammed Shaffiq, learned Special Government Pleader accepts notice for the respondent.

2. By consent expressed by both learned counsel, this Writ Petition is disposed finally even at the stage of admission.

3. The petitioner challenges an order of assessment passed in terms of the provisions of the Central Sales Tax Act, 1956 (in short 'Act') for the period 2006-07 dated 12.12.2019.

4. The petitioner is a dealer and had suffered an order of assessment at the first instance which was challenged in appeal before the first Appellate Authority. The Appellate Authority remanded two issues to the Assessing Authority for de novo consideration in the following terms:

'The authorized representative has filed details pertaining to details of purchases and sales under transit and direct sales with the sequences of sales transactions. The details furnished by the authorized representative have been perused. On perusal, the learned departmental representative has observed that it has to be verified each and every transaction carefully in depth and hence the case may be remanded for fresh consideration

In view of the above facts and circumstances of the case and relying the above judicial pronouncements, levy of tax on transit sale of Rs.1,19,40,486/- @ 12.6% and levy of higher rate of tax on Rs.68,43,653/- @ 12.6% as ordered by the assessing authority in the impugned order is not sustainable and therefore, set aside the same and remitted back to the assessing authority to verify the statements and other records that would be filed by the appellant before him and to pass fresh order on merit, in accordance with law'

5. It was thus incumbent, in the remand proceedings, for there to have been a detailed examination of the transactions in question by the Assessing Authority.

6. In line with the directions of the first Appellate Authority, the matter was taken up in remand and a notice dated 06.11.2019 was issued calling upon the petitioner to produce documentary evidence in relation to inter-state sales and transit sales in respect of which the petitioner had filed Form 'C' Declarations of amounts of Rs.68,43,653/- and Rs.1,19,40,486/-. The petitioner was granted an opportunity in the following terms:

'You may file your objection on the above proposals in writing with documentary evidence before me in my office within 15 days of this notice, and also you are willing to plead your contention by any of PERSONAL HEARING, you may appear at my office at Alwarpet assessment circle any working days at Office hours within 15 days failing which orders will be passed as proposed.'

7. In response to the aforesaid notice, the petitioner filed a detailed response dated 11.11.2019 explaining the transactions and pointing out that though the transactions have been shown as direct sales, the orders had been placed by M/s.GB Engineering, Trichy upon the petitioner for direct supply to M/s.Goa Energy Private Limited at Goa. The contention of the petitioner is that these transactions are thus of the nature of inter-state sales. This was followed by impugned order dated 12.12.2019.

8. I am of the view that the impugned order is flawed on two aspects. Firstly, though the respondent has extracted the entire objections as part of the order itself, he concludes that the transactions would only be domestic sales notwithstanding that 'C' Form Declarations have been filed. He notes the position that the delivery address is out of State, but still persists in his conclusion that the sales are only domestic. The transactions have not been examined in detail as directed by the first Appellate Authority. The petitioner has placed on record at pages 18 to 87 of the typed set of papers, documents such as, purchase invoice and challans in relation to the transactions at issue, which are stated to be part of the records before the Assessing Officer. It was thus incumbent upon the Authority to examine the transactions minutely and then come to a decision as to whether the transactions were domestic transactions inter se the petitioner and the vendor or inter state sales. This exercise, in my view, has not been done.

9. It was also incumbent upon the Assessing Authority to have granted an effective opportunity of personal hearing. The Officer has merely called upon the petitioner to appear on 'any working day at office hours within 15 days of the notice'. The Officer cannot be expected to be at his desk at all time to entertain the petitioner/authorised representative and conduct the hearing. It is thus necessary that the personal hearing be fixed by date and time for mutual convenience of the attending parties as

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well as the officials of the Department. 10. The impugned order is thus set aside for the aforesaid reasons. The petitioner will appear before the Assessing Authority on Wednesday, the 26th of February, 2020 at 10.30 a.m. without expecting any further notice in this regard. Let the issues be examined in detail de novo and a speaking order of assessment be passed within four (4) weeks from date of conclusion of personal hearing. 11. This Writ Petition is allowed in the aforesaid terms. No costs. Connected Miscellaneous Petition is closed.
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