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TVL. RASHTRIYA ISPAT NIGAM LIMITED vs. THE DEPUTY COMMISSIONER (CT) III CHENNAI AND OTHERS
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH

Pet. Counsel

Poojesh J.

Res. Counsel

Richardson Wilson

Petitioner / Applicant	TVL. RASHTRIYA ISPAT NIGAM LIMITED
Respondent	THE DEPUTY COMMISSIONER (CT) III CHENNAI AND OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Jun 20, 2022
Order No.	W.P.No.22241 of 2019 & W.M.P.No.21522 & 21524 of 2019
Citation	2022(6) TAXREPLY 6035
Original Order
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ORDER
Heard Mr. Poojesh. J learned counsel for the petitioner and Mr. Richardson Wilson, learned Additional Government Pleader for the respondents. 2. The facts as relevant to decide this writ petition are as follows: (i) The petitioner was registered as a dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'TNVAT Act') and Central Sales Tax Act, 1956 (in short 'CST Act'). (ii) The petitioner was being regularly assessed under both TNVAT and CST Acts and for the period 2015-16 had claimed concessional rate of tax at 2% under Section 8(1) of the CST Act. (iii) An audit was conducted by the Enforcement Wing of the Commercial Taxes Department in August 2016, when the petitioner had been unable to substantiate its claim of concessional levy to the fullest extent, as claimed by it. (iv) It thus, deposited an amount of Rs.40,00,000/- towards nonavailability of a portion of the C-Forms as on the date of audit. (v) When the ord....