Tvl. Bmw India Private Limited Vs Deputy Commissioner (CT)

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Last updated: 28 December 2020
Quick Summary
The Madras High Court considered a writ petition filed by Tvl. BMW India Private Limited challenging an order from the Deputy Commissioner (CT) dated 17.07.2017. This order assessed BMW India's tax liability and imposed a penalty for the 2014-2015 tax year under the TNVAT Act. BMW India argued that the assessment was made hastily without considering their request for an extension to provide explanations, thus violating the principles of natural justice. They submitted a further reply on 07.12.2020 to demonstrate their good faith.

Court :
Madras High Court

Brief :
The First Respondent by Order No. TIN: 33141603667/2014-15 dated 17.07.2017 had assessed the liability of the Petitioner for tax for the year 2014-2015 and imposed penalty under the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the 'TNVAT Act' for short).

Citation :
W.P. No. 22132 of 2017 and W.M.P. No. 23130 of 2017

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3499
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