M/S. Alkraft Thermo v. The Assistant Commissioner(St)
In the High Court of Judicature at Madras Dated : 18.6.2018 Coram :
The Honourable Mr.Justice T.S.SIVAGNANAM Writ Petition No.14550 of 2018 & WMP.No.17186 of 2018 M/s.Alkraft Thermo Technologies Pvt. Ltd. Rep. by its Chief Financial Officer Mr.P.Sirajudeen
...Petitioner
Vs The Assistant Commissioner (ST) Pattaravakkam Assessment Circle, No.127, II Floor, Yadhaval Street, Padi, Chennai-50.
...Respondent
PETITION under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for the records of respondent's impugned order dated 07.2.2018 bearing reference CST/ 651756/2006-07, quash the same and further direct the respondent to pass a revised assessment order on sales returns and stock transfer returns for the assessment year CST 2006-07 by affording an opportunity of personal hearing to produce the documents.
For Petitioner :
Mr.S.R.Sankareshwaran For Respondent :
Mr.M.Hariharan, AGP
ORDER
Mr.M.Hariharan, learned Additional Government Pleader accepts notice for the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal.
2. The petitioner is a manufacturer and dealer of aluminum radiators, inter coolers and oil coolers and registered with the respondent Department under the provisions of Tamil Nadu Value Added Tax Act, 2006 and the Central Sales Tax Act, 1956.
3. The assessment under the Central Enactment for the year 2006-07 was completed vide order dated 07.2.2018 for total and taxable turnover of Rs.40,39,65,605/-. The turnover, which was covered by C-Forms, was assessed at 4% and the turnover, which
was not covered by C-Forms, F Forms as well as the sales returns, was assessed at 12.5%.
4. For the relevant assessment year, the petitioner submitted CST sales turnover along with C-Forms and supporting documents and on verification, a revised assessment order dated 30.3.2013 was passed. The petitioner submitted a representation dated 21.1.2014 enclosing further C-Forms and sought for revision of assessment based on the C Forms, followed by a reminder dated 24.3.2018. The respondent considered the same, reduced the tax liability and ultimately, the taxable turnover was determined vide revised assessment order dated 07.2.2018 without properly considering F Forms, C Forms, sales returns and stock transfer returns.
5. The petitioner challenged the assessment order of similar nature relating to the year 2014-15 by filing a writ petition in W.P.No.32843 of 2016. The said writ petition was allowed by order dated 20.9.2016 by setting aside the order in so far as it rejects the issue relating to the sales return and the return of stock transferred goods and directed to redo the assessment. In the aforesaid order, this Court observed as follows: "6. ...However, the Assessing Authority, being a statutory authority, would also have the power to redo the assessment, more so, when the Court directed to redo the matter.
Thus, if the petitioner has made a statement with regard to the sales return and cash discount and produced the necessary documents, it is always open to the assessing officer to take into consideration those documents and take a decision in the matter. Therefore, the respondent need not restrict himself only with regard to the CForms and F-Forms and if the petitioner is legally entitled for any other relief then that may be considered.
7. Accordingly, the Writ Petition in WP.No. 32843/2016 is allowed and the impugned order, insofar as it has rejected the petitioner's case relating to Sales Return, Cash Discount and return of stock transferred goods are concerned, are set aside and the respondent is directed to redo the assessment on these heads afresh, after affording an opportunity of personal hearing to the petitioner."
6. In the light of the above order, this writ petition is allowed, directing the respondent to redo the assessment under the heads 'sales returns' and 'stock transfer returns', based on the representations of the petitioner dated 21.1.2014 and 24.3.2018 for the year CST 2006-07, after affording an opportunity of personal hearing. The above direction shall be complied with by the respondent within a period of eight weeks from the date of receipt of a copy of this order. No costs. Consequently, the connected WMP is closed.
Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar To The Assistant Commissioner (ST), Pattaravakkam Assessment Circle, No.127, II Floor, Yadhaval Street, Padi, Chennai-50.
+1cc to M/S.R.Anishkumar, Advocate Sr.38042 +1cc to the Special Government Pleader Sr.38355 WP.No.14550 of 2018& WMP.No.17186 of 2018 ppa[co] srg 29/06/2018