Tvl.Delux Stroes, v. The Dy Commercial Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 08.02.2017
CORAM:
THE HONOURABLE MR. JUSTICE RAJIV SHAKDHER W.P.No.3107 of 2017 and W.M.P.No.3034 of 2017 Tvl.Delux Stores, rep by Proprietor K.Rajendran No.455, Nehru Street, Tindivanam - 604 001, Villupuram District.
... Petitioner Vs.
The Deputy Commercial Tax Officer, Tindivanam Main Assessment Circle, Tindivanam - 604 001, Villupuram District.
... Respondent Writ petition filed under Article 226 of the Constitution of India, praying for the issuance of a writ of certiorari calling for the records on the file of the respondent proceedings in TIN/33854721293/2014-15 dated 25.01.2016 and quash the same. For Petitioner : Mr.D.Vijayakumar For Respondents : Mr.K.Venkatesh, Government Advocate
O R D E R
1. Issue notice. Mr.K.Venkatesh, accepts notice on behalf of the respondent. With the consent of counsel for parties, the Writ Petition is taken up for hearing and final disposal. 2.Challenge is laid in this Writ Petition to the order dated 25.01.2016, passed by the respondent, which pertains to the assessment year 2014-15. The petitioner is aggrieved by the fact that the ITC was reversed based on a comparison of information available on intranet website of the Department, as against that, which was found mentioned in the monthly returns filed by the petitioner.
2.1. To be noted, via the impugned order, the petitioner has been called upon to pay tax in the sum of Rs.1,81,341/- and penalty of an equivalent amount, i.e., Rs.1,81,341/-. 2.2. The petitioner says that, since, no information was given as to the basis for reversing ITC, via the assessment order dated 25.01.2016, it cannot be sustained.
3. Record shows that a pre-assessment notice dated 19.11.2015, was issued to the petitioner. The receipt of the pre-assessment notice is not disputed by the counsel for the petitioner. On being queried, counsel for the petitioner concedes that no written objections were filed. 3.1 However, it is sought to be conveyed by the counsel for the petitioner that a personal meeting was held with the respondent.
3.2 To be noted, there is nothing on record to show that any such a meeting was held between the petitioner and the respondent.
4.Be that as it may, record also shows that in the earlier assessment year i.e., 2013-14, a similar grievance had been raised by the petitioner. In assessment year 2013-14, as well, a pre-assessment notice dated 09.01.2015, was issued to the petitioner. It is conceded that in assessment year 2013-14, as well, no written objections were filed, which led to an assessment order dated 25.02.2015, being passed against the petitioner.
4.1 The petitioner, however, qua, the assessment year 201314 filed two Writ Petitions being : W.P.Nos.40099 and 40100 of 2015. This Court, vide, order dated 18.12.2015, issued notice and granted stay of the assessment order dated 25.02.2015. 4.2. As indicated above, this time around, the same grievance has been articulated. It appears that the petitioner has made a habit of not responding to the pre-assessment notice and thereafter, make endeavours to have the Court interfere and grant him protection against the recovery of tax.
5. According to me, the petitioner's conduct is bordering on abuse of process of law.
5.1. Having becoming cognizant of this state of affairs, the counsel for the petitioner says that he will pay the demanded tax and thereafter, approach the respondent with requisite material to pursuade him to pass a fresh assessment order.
6. Mr.K.Venkatesh, who appears for the respondent, says that, if tax, as demanded, via, the impugned order dated 25.01.2016, is paid, the respondent could be called upon to pass a fresh assessment order.
7.Accordingly, on the condition that the petitioner will deposit a sum of Rs.1,81,341/-, within a period of four weeks from today, the impugned order is set aside. The respondent will be at liberty to pass a fresh order, after examining the material that the petitioner would place before him. For this purpose, the petitioner will appear before the respondent, on 01.03.2017 at 11.00 a.m. The petitioner will file written objections, along with the relevant materials in original. The
respondent will consider the material placed before him by the petitioner and thereafter, pass a speaking order, after giving personal hearing in the matter to the petitioner.
8. The Writ Petition is disposed of in terms of the aforesaid directions. Consequently, the connected miscellaneous petition is closed. No costs.
s/d- Assistant Registrar(CS-V) //True Copy// Sub-Assistant Registrar To The Deputy Commercial Tax Officer, Tindivanam Main Assessment Circle, Tindivanam - 604 001, Villupuram District.
+1 CC to Mr. D. Vijaya Kumar, Advocate sr 7977 +1 CC to Spl. Govt. Pleader (Taxes), sr 8118 W.P.No.3107 of 2017 and W.M.P.No.3034 of 2017 SV(CO) sp/24/2