Tvl.G.J.Agencies, v. The State Tax Officer,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 30.11.2017

CORAM

THE HONOURABLE Mr. JUSTICE T.S.SIVAGNANAM W.P.No.31210 of 2017 and W.M.P.No.34266 of 2017 Tvl.G.J.Agencies, Rep. by its Proprietor Mrs.C.Thilagavadhi, No.4/218, E.Periyampatti, Krishnagiri Main Road, Palacode Taluk.

.. Petitioner ..Vs..

The State Tax Officer, Palacode Assessment Circle, Krishnagiri.

.. Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records of the respondent in Notice dated 17.11.2017 in TIN No.3340-3292294/2014-15 and quash the same. For Petitioner : Mr.Adithya Reddy For Respondent : Mrs.Narmadha Sampath Special Government Pleader

O R D E R

Heard Mr.Adithya Reddy, learned counsel appearing for the petitioner and Mrs.Narmadha Sampath, learned Special Government Pleader accepting notice on behalf of the respondent. With the consent on either side, the writ petition is taken up for disposal.

2.The petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act) and he is a dealer of petroleum products for Bharat Petroleum Corporation Limited (BPCL). The petitioner has filed this writ petition challenging a notice issued by the respondent dated 17.11.2017 rejecting the petitioner's application filed under Section 84 of the TNVAT Act. It is seen that on perusal of the monthly returns filed in Form WW for the assessment year 2014-2015 that the respondent

has found certain discrepancies and therefore, issued a revision notice dated 04.04.2016 giving liberty to the petitioner to submit their objections. The petitioner did not submit their objections and therefore, the respondent by order dated 10.08.2017 confirmed the proposal in the notice and completed the assessment. Even thereafter, the petitioner did not take any steps to file an appeal against the order and when a recovery notice was issued, the petitioner filed an application under Section 84 of the TNVAT Act dated 17.11.2017. 3.Though the stand taken by the respondent in the impugned order is not fully correct in the light of the decision in the case of M/s.Malladi Drugs and Pharmaceuticals Limited vs. The Assistant Commissioner in W.P.No.

38722 to 38726 of 2015, this Court is not inclined to go into the said aspect in the instant case because of the conduct of the assessee in not responding to the revision notice dated 04.04.2016. This Court had made an observation that the respondent is not fully correct in stating that he cannot re-visit his own decision since the power under Section 84 of the TNVAT Act is even exercisable suo motu by the Assessing Officer when he find there is a mistake which is apparent on the face of the order. However, each case has to be decided on its own facts and no general principle can be laid down on this aspect.

4.Be that as it may. Considering the fact that the petitioner is a small dealer, this Court is inclined to grant an opportunity to the petitioner to go before the Assessing Officer himself. Accordingly, the writ petition is disposed of by directing the petitioner to pay 15% of the tax as computed by the respondent for the assessment year 2014-2015 and if such payment is made within a period of eight weeks from the date of receipt of a copy of this order, the petitioner will be entitled to treat the assessment orders for the respective year as show cause notice and submit their objections within a period of fifteen days therefrom. On receipt of the objections, the respondent is directed to afford an opportunity of personal hearing to the petitioner and re-do the assessment in accordance with law. It is needless to add that the benefit of this order will not enure to the petitioner if the petitioner fails to comply with the condition of payment of 15% of the disputed tax within the time stipulated. No costs. Consequently, connected miscellaneous petition is closed.

Sd/- Deputy Registrar //True Copy// Sub Assistant Registrar cse

To The State Tax Officer, Palacode Assessment Circle, Krishnagiri.

+1cc to the Government Pleader, S.R.No.85661 W.P.No.31210 of 2017 and W.M.P.No.34266 of 2017 RRK(15/12/2017)