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Madras High CourtWP/18107/2021disposed of

M/S.C.S.N.System v. The State Tax Officer

2021-09-01Honourable Mr Justice M. Sundar3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 01.09.2021

CORAM

THE HON'BLE MR.JUSTICE M.SUNDAR W.P.NOS.18107 AND 18109 OF 2021 AND W.M.P.NOS.19335 AND 19336 OF 2021 M/s.C.S.N.System, Rep. by its proprietor, S. Venkatakrishnan, S/o. Senthamarai Kannan, No.25, SP Koil Street, Chidambaram 608 001.

... Petitioner in both WPs -Vs.- The State Tax Officer, Chidambaram II Circle, No. 100, Venkateshwara Complex, South Car Street, Chidambaram.

... Respondent in both WPs Writ Petition No.18107 of 2021 filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, to direct the respondent to furnish the copies of the documents and statements collected from the vendors and other persons behind the back of the petitioner for the assessment year 20092010 in TIN No.33664461680/2009-2010 and direct the respondent to pass the assessment order in accordance with law. Writ Petition No.18109 of 2021 filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, to direct the respondent to furnish the copies of the documents and statements collected from the vendors and other persons behind the back of the petitioner for the assessment year 20142015 in TIN No.33664461680/2014-2015 and direct the respondent to pass the assessment order in accordance with law. For Petitioner in both writ petitions :Dr.A.Thiyagarajan, Senior Advocate.

For S.Rameshkumar For Respondents in both writ petitions:Ms.Amirta Dinakaran, Government Advocate

C O M M O N O R D E R This common order will dispose of captioned two main writ petitions and writ miscellaneous petitions thereat (mentioned supra).

2. Dr.A.Thiyagarajan, learned Senior Advocate instructed by the counsel on record for writ petitioner is before this Virtual Court.

3. Learned Senior counsel submits that subject matter qua captioned writ petitions arises under 'the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act No.32 of 2006)' [hereinafter 'TNVAT' for the sake of convenience and clarity] and that the two captioned main writ petitions pertain to two assessment years namely 2009-2010 and 2014-2015.

4. Learned Senior counsel submits that a very limited prayer has been sought i.e., to Mandamus the respondent to furnish copies of documents and statements said to have been collected from the writ petitioner's vendors and other persons for the aforementioned two assessment years. Learned counsel submits that the entire assessment said to be under Section 27 of TNVAT Act post deemed assessment under Section 22(2) of TNVAT Act is vitiated as copies of documents sought for have not been furnished to writ petitioner.

5. Be that as it may, Ms.Amirta Dinakaran, learned State counsel, who accepts notice on behalf of lone respondent submits, on instructions, that with regard to both the aforementioned assessment years, assessment orders have since been passed. Learned Revenue counsel submits that the assessment orders were made more than a week ago i.e., on Monday, 23.08.2021. This draws the curtains on the captioned main writ petitions as writ petitioner has to necessarily challenge assessment orders if so advised and if writ petitioner chooses to do so.

6. On instructions, learned Senior counsel for writ petitioner submits that copies of assessment orders have not been served on the writ petitioner. In other words, assessment orders have not been served on writ petitioner is learned Senior counsel's say (on instructions).

7. Learned Revenue counsel, submits that besides regular service on writ petitioner, copies of the two assessment orders will also be furnished in the course of the day to counsel on record for writ petitioner.

8. Though obvious, it is made clear that the rights of the writ petitioner to challenge the assessment orders are preserved and all questions in this regard including questions raised in the instant writ petition are left open, if the writ petitioner chooses to challenge the assessment orders.

9. Captioned writ petitions are disposed of as closed, recording the stated position of the Revenue (as submitted by the learned Revenue counsel). Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs.

Sd/- Assistant Registrar(CS II) //True Copy// Sub Assistant Registrar mk To The State Tax Officer, Chidambaram II Circle, No. 100, Venkateshwara Complex, South Car Street, Chidambaram.

+1cc to Mr.S.Rameshkumar, Advocate, S.R.No.43806 +1cc to the Government Pleader, S.R.No.44654 W.P.Nos.18107and 18109 of 2021 and W.M.P.Nos.19335 and 19336 of 2021 PL(CO) PM/22/09/2021