Tvl. Gng Electronics Pvt.Ltd v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 13.07.2017

CORAM:

THE HON'BLE MR.JUSTICE T.S.SIVAGNANAM W.P.Nos.17813 of 2017 and W.M.P.Nos.19322 of 2017 Tvl. GNG Electronics Pvt.Ltd, Rep. by its Managing Director, Sharad Khandelwal, 48/26- No.67, Numbal Madaravedu Village, Ambattur, Chennai -600 077.

...Petitioner

Vs The Assistant Commissioner (CT), Nolambur Assessment Circle, Chennai- 600 049.

...Respondent

Prayer: Writ petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari or any other direction or order in the nature of a Writ calling for the records of the Respondent in TIN/33336317132/2015-16 dated 31.01.2017 and quash the same as arbitrary illegal. For Petitioner : Mr.T.V.Ganesh for Mr.P.R.Kumar.

For Respondent : Mr.K.Venkatesh, Government Advocate.

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O R D E R

Heard Mr.T.V.Ganesh, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate who accepts notice on behalf of the respondent.

2. By consent of both sides, this Writ Petition is taken up for final disposal at the time of admission itself.

3. The petitioner is a registered dealer, on the file of the respondent, under the provisions of the Tamil Nadu Value Added tax Act and the Central Sales Tax Act, has filed this writ petition challenging the order of assessment for the year 201516. The place of business of the petitioner was inspected by the enforcement wing officials, based on which notice was issued

to the petitioner on 03.10.2016 pointing out the four issues namely, 1. Disallowance of ITC, 2. Disallowance of sales return,

3. Tax Liability on stock transfer made against "F" forms as well as against the "C" forms.

4.The petitioner submitted their objection, dated 15.11.2016. However, the respondent while completing the assessment stated that they have produced ledger accounts as well as the sales return claims with copies of credit notes raised during the said year, but not produced any proof of documents for the goods returned from the purchasers either from local or from other State buyers.

5. The petitioner case is that they have produced original invoices and they being computer generated invoices, which will not contain any signature and this aspect of the matter was not taken into consideration by the Assessing Officer.

6. In the considered view of this Court, if the respondent had afforded an opportunity of personal hearing to the petitioner and verified all the documents and their genuineness, this litigation itself could have been avoided. More particularly, when the petitioner has taken a clear stand that the purchase invoice are computer generated invoices and no signature is required and therefore this Court of the view that one more opportunity is required to be given to the petitioner to go before the Assessing Officer and place materials in their custody.

7. Accordingly, the writ petition is allowed and the impugned order is set aside and the matter is remanded back to the respondent for fresh consideration, who shall consider the computer generated invoices and other documents, produced by the petitioner to substantiate their case and and redo the assessment in accordance with law. No Costs. Consequently, connected Miscellaneous petitions are also closed. Sd/- Assistant Registrar(CS VIII) //True Copy// Sub Assistant Registrar sli/arr

To The Assistant Commissioner (CT), Nolambur Assessment Circle, Chennai- 600 049.

+1 cc to M/s.P.R.Kumar and Tr.Ganesh Advocate sr 49069 W.P.Nos.17813 of 2017 and W.M.P.Nos.19322 of 2017 arviii aa27/07/2017