South Indian Timber Traders v. The State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 19.09.2024 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.8871 and 8874 of 2022 South Indian Timber Traders, Represented by its Proprietor Naushad Ali ... Petitioner Vs.
The State Tax Officer, Porur Assessment Circle, Chennai - 123.
... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the files of the respondent herein in TIN No.33046329271/2016-2017/Audit Para: ST7891819AA02 dated 07.03.2022 quashing the same. For Petitioner : Ms.S.Vishnu Priya for Mr.N.Inbarajan For Respondent : Ms.Amirtha Poonkodi Dinakaran Government Advocate
ORDER
This Writ Petition is of the year 2022.
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2. The petitioner is aggrieved by the Impugned Order dated 07.03.2022 passed by the respondent for the Assessment Year 2016-2017. The Impugned Order precedes notices dated 08.03.2019, 14.01.2020 and 09.02.2021.
3. It appears that the petitioner had failed to respond to the same and therefore the Impugned Order has been passed on 07.03.2022. Operative Portion of the Impugned Order reads as under:- 2/6
4. It is noticed that there is a long gap between the notices that were issued to the petitioner. The second notice dated 14.01.2020 was issued few days before the Country went into lockdown due to outbreak of Covid-19 pandemic. The third notice dated 09.02.2021 was issued when the Country was still under intermittent lockdown.
5. Since the petitioner had failed to respond to the same, the respondent has passed the Impugned Order. It appears that the petitioner has not furnished 3/6
any details to substantiate that the Input Tax Credit availed under Section 19 of the Tamil Nadu Value Added Tax (TNVAT) Act, 2006. Be that as it may, the law on the subject has now been settled by the Division Bench of this Court in Sahyadri Industries Limited Vs. State of Tamil Nadu, (2023) 115 GSTR 320 (Mad.). The conclusion in the said Judgment reads as under:- "232. In the result:
i. T.C.Nos.19, 20 & 21 of 2022 are dismissed. ii. W.A.Nos.451 of 2022 & 2714 of 2021 & 2637 to 2640 of 2021 & 119, 125, 131 & 135 of 2022 & 1194, 1195, 1197 & 1201 of 2022 & W.P.No.9372 of 2019 &11482 to 11484, 11488 & 11489 of 2019 & 12450 of 2019 & 15046, 15049, 15050, 15052, 15053 & 15055 of 2019 & 1226, 1230 & 1239 of 2021 & 18761, 18766 & 18769 of 2021 & 11808, 11811, 11812, 11814, 11816 & 11819 of 2022, are dismissed with liberty to the appellants/petitioners to file their respective statutory appeals before the Appellate Authority within thirty days of this order.
iii. In W.A.Nos. 2607 and 2618 of 2021, the impugned orders are set aside and the cases are remitted back to the Original Authority to pass a fresh order on merits in the light of the observation in this order.
iv. These petitioners/appellants are at liberty to file their appeals/replies/representations before the authority within a period of 30 days from the date of receipt of a copy of this order.
v. The Original Authority/Appellate Authority as the case may be shall pass orders within three months of the 4/6
receipt of this order after affording an opportunity of personal hearing."
6. In the light of the above, the Impugned Order is set aside and the matter is remitted back to the respondent to pass a fresh order taking note of the ratio of this Court in the above mentioned case.
7. It is made clear that the petitioner should cooperate with the respondent failing which, the respondent is at liberty to reconfirm the demand as has been confirmed in the Impugned Order.
8. It is expected that orders will be passed within a period of six months from the date of receipt of a copy of this order.
9. This Writ Petition is disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 19.09.2024 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order arb 5/6
C.SARAVANAN, J.
arb To The State Tax Officer, Porur Assessment Circle, Chennai - 123.
and W.M.P.Nos.8871 and 8874 of 2022 19.09.2024 6/6