This is a Tamilnadu VAT case involving a manufacturer in sending a consignment of raw materials to a job worker in a neighbouring state for conversion into semi finished goods and returned back to him.
The driver of the vehicle while proceeding to the neighbouring state with the goods obtained transit pass from the check post at the border but failed to surrender the transit pass on his return to the check post, may be lost.
The Asst Commissioner of the check post levied tax and penalty on non surrender of the transit pass treating it as a sale within the state.
On an appeal to the Appellate Dy Commissioner, a hearing was scheduled that could not be attended by the VAT practitioner representing the assessee due to his personal reasons.
The amount of tax and penalty was collected by the dept.
Can the assessee put up the subject matter in a petition and file the same to the Appellate Dy Commissioner or to the Madras High Court praying for refund of the tax and penalty by the dept citing the genuinity of the transaction?
Or should the assessee file a revision petition to the Appellate Dy Commissioner praying for refund or file a writ petition before the Madras High Court praying for suitable direction to the dept., for refund?
I seek expert opinion on choice of above courses suitable to be adopted along with related case laws if any to be quoted for successful outcome of the case.
I would also seek to know the rate of success of the likely outcome of the case.
Any assistance in the matter would be very much appreciated.
