Orient Electricals and Engineers India (P) Ltd. Vs Assistant Commissioner (ST) (Madras High Court)
In the case of Orient Electricals and Engineers India (P) Ltd. vs Assistant Commissioner (ST) (Madras High Court), the petitioner, a dealer under the Tamil Nadu Value Added Tax Act, 2006 (VAT Act) and the Central Sales Tax Act, 1956 (CST Act), challenged an order dated 12.01.2023, which imposed tax liability on the petitioner based on the assumption of inter-state sales during the relevant assessment period.
The petitioner contended that they had only engaged in intra-state sales and that the conclusion of inter-state sales in the impugned order was erroneous. Upon discovering the order, the petitioner filed a rectification petition seeking to contest the tax demand on its merits.
The petitioner, through their counsel, argued that the tax liability was determined incorrectly based on a misunderstanding of their sales activities. They offered to remit a sum of Rs.3,00,000/- (Rupees Three lakhs only) as a condition for remand.
The Government Advocate (Tax), representing the respondent, pointed out that there was a significant delay in filing the writ petition since the impugned order was dated 12.01.2023. However, upon examining the impugned order, the court observed that the tax liability was indeed based on the assumption of inter-state sales, which the petitioner disputed.
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