M/S.Tecno Doors Private Limited v. The Appellate Deputy Commissioner (Ct),
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07.10.2021
CORAM
THE HONOURABLE MR.JUSTICE M.SUNDAR W.P.No.17791 of 2021 M/s.Tecno Doors Private Limited, Mambakkam Pondhur Village, L1, SIPCOT Industrial Park, Sriperumbudur - 602 105.
... Petitioner Vs 1.The Appellate Deputy Commissioner (CT), III Floor, PAPJM Building Annexe, No.1, Greams Road, Chennai - 6.
2.The State Tax Officer, Sriperumbudur Assessment Circle, Varadarajapuram - 600 123.
... Respondents Writ petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Mandamus directing the first respondent to admit the appeals filed by the petitioner by adjusting the excess tax amount against pre-deposit. For Petitioner : Mr.K.Senguttuvan For Respondents: Ms.Amirta Dinakaran, Government Advocate
ORDER
Mr.K.Senguttuvan, learned counsel for writ petitioner and Ms.Amirta Dinakaran, learned Revenue counsel on behalf of both the respondents are before this virtual Court/Court i.e., Hybrid hearing.
2.Read this in conjunction with and in continuation of earlier proceedings made in the previous listing on 16.09.2021, which reads as follows:
Read this in conjunction with and in continuation of earlier proceedings made in the previous listing on 14.09.2021.
2. Learned Revenue counsel has filed a counter affidavit after favouring the writ petitioner counsel with a copy.
3. This Court with the intention of giving opportunity to the writ petitioner and writ petitioner's counsel, deems it appropriate to list this matter three weeks hence.
List on 07.10.2021.
3.The second respondent has filed counter affidavit dated 14.09.2021 and the most relevant paragraphs of the counter affidavit which deal with the crux and gravamen of the lis are paragraphs 5 and 8 which read as follows:
5.It is learnt that the first appellate authority has admitted the appeals under the CST Act, 1956 for the assessment years 2011-12, 2012-13 and 2013-14, but rejected the entertain all remaining 11 appeals on the ground that the 25% of the disputed taxes were not paid being the specific compliance under Section 51 of the TNVAT Act, 2006. On a request by the dealers, a certificate to the effect of the taxes due and the refund due to the dealers were issued from this office, in this office reference TIN/33781663455/2007-08, 200910 to 2015-16 dated 22.04.2021 so as to file the same before the appellate authority to consider the same. At this stage, the dealers have filed the writ petition before the Hon'ble High Court of Madras, against the rejection to entertain the appeals for the 11 assessment years (i.e.,8 Assessment orders under the TNVAT Act, 2006 and 3 assessment orders under the CST Act, 1956).
The entire issue is purely only on whether the dealers had complied with Section 51 of the TNVAT Act, 2006, by remitting the pre-deposit of 25% as required under the TNVAT Act, 2006. It is the first appellate authority who has to decide the issue on the appeal application filed before him, by the dealer.
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8.With regard to the averments made in para 6 of the affidavit, it is respectfully submitted that at the request of the dealer, a certificate to inform the position of arrears and excess at the credit of the dealers were issued, only for the purpose of filing the same before the First Appellate Authority. The copy of the certificate is enclosed, which was issued in this office reference TIN/33781663455/2007-08, 2009-10 to 2015-16 dated 22.04.2021 on 22.04.2021.
4.Learned counsel for the writ petitioner submits that the aforementioned stated position of the second respondent, as captured in paragraphs 5 and 8 of the counter affidavit gives a quietus to adjustment of excess credit qua pre-deposit issue which is the central theme of the lis in the captioned main writ petition. Recording the stated position of both sides, captioned writ petition stands disposed of as closed. No costs. Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant Registrar mmi To 1.The Appellate Deputy Commissioner (CT), III Floor, PAPJM Building Annexe, No.1, Greams Road, Chennai - 6.
2.The State Tax Officer, Sriperumbudur Assessment Circle, Varadarajapuram - 600 123.
+1cc to the Special Government Pleader Sr.53428 W.P.No.17791 of 2021 rld[co] srg 11/11/2021