K.Subramani Works Contractor v. State Tax Officer

In the High Court of Judicature at Madras Dated : 25.4.2018 Coram :

The Honourable Mr.Justice T.S.SIVAGNANAM Writ Petition Nos.10381 & 10382 of 2018 & WMP.Nos.12348 and 12349 of 2018 K.Subramani Works Contractor rep.by its Proprietor K.Subramani

...Petitioner

Vs The State Tax Officer, Cholavaram Assessment Circle, No.22, Jawaharlal Road, I Street, Redhills, Chennai-52.

...Respondent

PETITIONS under Article 226 of The Constitution of India praying for the issuance of Writs of Certiorari to call for the impugned proceedings of the respondent passed in TIN 33321701150/2013-14 and TIN 33321701150/ 2014-15, both dated 27.3.2018 and quash the same.

For Petitioner :

Mr.N.Murali For Respondent :

Mrs.G.Dhana Madhri, GA COMMON ORDER Mrs.G.Dhana Madhri, learned Government Advocate accepts notice for the respondent. Heard both.

2. The petitioner has challenged the assessment orders dated 27.3.2018 passed by the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 for the years 2013-14 and 2014-15.

3. After elaborately hearing the learned counsel for the petitioner, this Court finds that the issue involved in the cases on hand purely revolves around the factual questions. According to the petitioner, they purchased capital goods and copies of the invoices, the trading profit and loss account and the balance sheet have been produced before this Court. In my considered view, these disputed questions of fact cannot be adjudicated in a writ petition and the petitioner has to https://hcservices.ecourts.gov.in/hcservices/

necessarily avail the appeal remedy provided under the Statute, which is not only efficacious, but also effective. Hence, the writ petitions are held to be not maintainable.

4. For the above reasons, the writ petitions are dismissed and the petitioner is granted liberty to file appeals before the Appellate Authority. No costs. Consequently, the connected WMPs are also dismissed.

Sd/- Assistant Registrar(CS VIII) //True copy// Sub Assistant Registrar To 1.The State Tax Officer, Cholavaram Assessment Circle, No.22, Jawaharlal Road, I Street, Redhills, Chennai-52.

Copy TO The Section Officer, VR Section, High Court, Madras.

+2cc to Mr.N.Murali, Advocate SR.No.30812 +1cc to Special Government Pleader(Taxes) SR.No.31436 RS WP.Nos.10381 & 10382 of 2018& WMP.Nos.12348 & 12349 of 2018 SG(CO) GN(10/05/2018) https://hcservices.ecourts.gov.in/hcservices/