Tvl Shree Fateh Granites v. State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 07.07.2023 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.11868 & 11869 of 2019 Tvl Shree Fateh Granites Represented by its Partner Sf No 2014/1 Chennapalli post Hosur-635 109 ... Petitioner Vs.

State Tax Officer Office of the Assistant Commissioner (state tax) Hosur (south) Hosur.

... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records of the Respondent in order dated 12.10.2018 in TIN: 33763364264/2015-16 and quash the same. For Petitioner : Mr.Adithya Reddy For Respondent : Mr.V.Prashanth Kiran Government Advocate Page No. 1 of 4

ORDER

The petitioner is aggrieved by an impugned assessment order dated 12.10.2018 passed by the respondent herein for assessment year 2015-2016.

2. The impugned order demands a sum of Rs.5,32,552/- as a tax due from the petitioner, reversal of Input Tax Credit Rs.9,958/- and in all, a sum of Rs.5,42,510/-, together with 150% penalty.

3. The specific case of the petitioner is that the notice which preceded the impugned order is vague and the petitioner had asked the respondent to clarify, on what basis the respondent had come to a conclusion that the petitioner had unaccounted stocks of granite slabs for Rs.36,72,769/-. The respondent has issued a show cause notice. It was incumbent on the part of the petitioner to have replied to the same. Instead of giving reply, the petitioner asked the respondent to explain.

4. There are several disputed questions of facts. This Court cannot venture to give a finding on disputed question of facts. Since there are several disputed questions of fact, it can be addressed only before the First Appellate Authority and/or before the Tribunal as the Tribunal is the ultimate fact finding authority. Instead of challenging the order before the Appellate Page No. 2 of 4

Authority and/ or the Tribunal as per the provisions of the Tamil Nadu Value Added Tax Act, 2006 (TNVAQT Act 2006), the petitioner has filed this writ petition.

5. Therefore, Court is not inclined either to entertain this Writ petition or interfere with the Impugned Order passed by the respondent. Hence, this Writ Petition is dismissed. However, liberty is granted to the petitioner to file a statutory appeal within a period of 30 days from date of receipt of a copy of this order. Connected Miscellaneous petitions are closed. No costs. 07.07.2023 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order mpl To State Tax Officer Office of the Assistant Commissioner (state tax) Hosur (south) Hosur.

Page No. 3 of 4

C.SARAVANAN, J.

mpl and W.M.P.Nos.11868 & 11869 of 2019 07.07.2023 Page No. 4 of 4