Tvl.Lakshmi Traders, v. The Deputy Commercial Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 06.07.2017

CORAM

THE HON'BLE Mr. JUSTICE T.S.SIVAGNANAM W.P.No.7701 of 2017 and W.M.P.Nos.8414 & 8415 of 2017 Tvl.Lakshmi Traders, represented by its Proprietor, No.76, Bazaar Street Block-30, Neyveli-607 807.

... Petitioner Vs.

The Deputy Commercial Tax Officer (Addl) Virudhachalam.

... Respondent Petition filed under Article 226 of the Constitution of India praying to issue a writ of Certiorarified Mandamus, calling for the records of the respondent in his Order of Assessment in TIN33344425772/2015-16 dated 29.11.2016 and quash the same as illegal and unconstitutional and also to direct the respondent to grant an opportunity to the petitioner as provided under Sec.22(4) of the TNVAT Act to produce their books of accounts and to verify the same before passing any fresh orders of assessment.

For Petitioner : Mr.R.Ganesh Kanna For Respondent : Mr.K.Venkatesh, Government Advocate

O R D E R

Heard Mr.R.Ganesh Kanna, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate, appearing for the respondent.

2. With the consent of the learned counsel on either side, the main writ petition is taken up for final disposal.

3. The petitioner who is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act 2006, has challenged the order of assessment dated 29.11.2016.

4. It appears that though notice dated 21.10.2016 was https://hcservices.ecourts.gov.in/hcservices/

received by the petitioner, they did not submit their objections or reply to the said notice and the Assessing Officer has completed the assessment. However on a perusal of the impugned assessment order, there are certain glaring errors, especially with regard to an amount of Rs.10,46,856/- which has been mentioned wherein the Assessing Officer has added the value of the purchases and the tax. One more error is with regard to the total and taxable turnover which has been determined at Rs.13,34,996/-. It is not clear as to how this figure has been arrived at. Thus, this court is of the view that the matter requires to be re-considered and the assessment should be redone.

5. Accordingly the writ petition is allowed and the impugned assessment order is set aside as well as the show cause notice dated 21.10.2016 is set aside with the direction to the respondent to issue fresh show cause notice with correct details and a time of 15 days is given to the petitioner to submit his objections and after the objections are received, an opportunity of personal hearing should be granted and the assessment be redone in accordance with law. No costs. Consequently, the connected miscellaneous petitions are also closed. Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant Registrar km/gsk To The Deputy Commercial Tax Officer (Addl), Virudhachalam.

+1cc to Mr.A.Ravichandran, Advocate SR.No.47609 +1cc to Government Pleader(Taxes) SR.No.47310 W.P.No.7701 of 2017 GN(25/07/2017) https://hcservices.ecourts.gov.in/hcservices/