Madras High CourtWP/25393/2021dismissed

Bava Eractors v. Commercial Tax Officer

2021-11-30Honourable Mr Justice C. Saravanan3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 30.11.2021

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.NOS.25393 & 25394 OF 2021 AND W.M.P.NOS.26817 & 26818 OF 2021 (THROUGH VIDEO CONFERENCING) M/s.Bava Erectors, Represented by its Managing Partner, Shahul Hameed, No.W-20/D Italian Avenue, Block-27, Neyveli - 607 003.

... Petitioner in both W.Ps Vs The Commercial Tax Officer, Cuddalore (Taluk) Assessment Circle, No.8, Sub-Jail Road, Manjakuppam, Cuddalore - 607 001.

... Respondent in both W.Ps Prayer in W.P.No.25393 of 2021:

Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records of the impugned assessment order bearing Ref.No.TIN:33174403992/2013-2014 dated 09.08.2021 and quash the same.

Prayer in W.P.No.25394 of 2021:

For Petitioner : Mr.Adithya Reddy (In both W.Ps) For Respondent : Ms.Amirthapoonkodi Dinakaran (In both W.Ps) Government Advocate

COMMON ORDER Ms.Amirthapoonkodi Dinakaran, learned Government Advocate takes notice on behalf of the respondent.

2. The petitioner has challenged the impugned orders dated 09.08.2021 on the ground that the impugned orders are contrary to law and without consideration of the reply filed by the petitioner on 01.11.2017 in response to a notice dated 06.10.2017 for the Assessment Year 2013-2014.

3. It is noticed that the impugned orders are dated 09.08.2021. The impugned orders also states that a notice of personal hearing was issued to the petitioner and that the personal hearing was fixed on 19.07.2021 at 11.00 a.m. to appear in person or through an authorised representative.

4. It is noticed that notice dated 13.07.2021 was issued to the petitioner and fixed a personal hearing. It was served on the petitioner on 15.07.2021. However, the petitioner did not participate in the hearing before the respondent. Since the petitioner has shown no interest in participating before the respondent, there is no merits in the present writ petitions.

5. That apart, the impugned order is dated 09.08.2021. There is also no explanation forthcoming as to why the petitioner did not choose to file a writ petition on an earlier occasion and why the petitioner has chosen now to approach this Court under Article 226 of the Constitution of India. There is no explanation as to why the petitioner did not participate in the hearing before the respondent in the affidavit filed in support of the present writ petition.

6. Though an elaborate submissions were made by the petitioner that the impugned order is contrary to the decision of this Court in JKM Graphics Solutions Private Limited Vs. The Commercial Tax Officer, [2017] 99 VST 343 (Mad.), I am of the view this writ petition is not maintainable as the petitioner neither filed any representation nor appeared before the respondent.

7. Therefore, these Writ Petitions are dismissed. The petitioner is given liberty to workout the remedy before the Appellate Commissioner by filing an appeal within a period of thirty days from the date of receipt of a copy of this order. If such appeal is filed by the petitioner within such time, the Appellate Commissioner shall consider the case of the petitioner on merits and in accordance with law and pass a speaking order within a period of three months thereafter. Needless, to state

the petitioner shall pre-deposit the amounts as is required under the Provisions of the Tamil Nadu Value Added Tax Act, 2006 for entertaining the appeal.

8. While passing such order, the Appellate Commissioner shall also keep in mind the Circular No.05 of 2021 issued by the Commercial Tax Department, Tamil Nadu on 24.02.2021. It is needless to state that before passing final order, the Appellate Commissioner shall also call upon the petitioner either in person or through video conferencing for a personal hearing. No costs. Consequently, connected Writ Miscellaneous Petitions are closed.

Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar rgm/arb To The Commercial Tax Officer, Cuddalore (Taluk) Assessment Circle, No.8, Sub-Jail Road, Manjakuppam, Cuddalore - 607 001.

+1cc to the Special Government Pleader(Taxes), S.R.No.62796 W.P.Nos.25393 & 25394 of 2021 and W.M.P.Nos.26817 & 26818 of 2021 RSI(CO) PM/14/12/2021