Powertrac Engineers Pvt Ltd v. The Assistant Commissioner

In the High Court of Judicature at Madras Dated : 01.11.2016 Coram :

The Honourable Mr.Justice T.S.SIVAGNANAM Writ Petition No.37715 of 2016 & WMP.No.32332 of 2016 Powertrac Engineers Pvt.Ltd., rep. by its Director

...Petitioner

Vs The Assistant Commissioner (CT), Nungambakkam Assessment Circle, Chennai-31.

...Respondent

No.81, Mayor Ramanathan Salai, Chennai 31 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 the respondent's impugned order dated 23.9.2016 in CST No.635382/2013-14, quash the same in so far as the disallowance of exemption in respect of transactions pertaining to viz. (i) direct export sales made under Section 5

(1) of the Central Sales Tax Act (ii) sales made under Section 5(3) of the Central Sales Tax Act & (iii) sales made outside the State under Section 4 of the Central Sales Tax Act and consequently direct the respondent to pass a revised assessment order considering the documents relating to such exemption. For Petitioner :

Mr.Md.Ghafoor Ur Rahman For Respondent :

Mr.S.Kanmani Annamalai, AGP

ORDER

Mr.S.Kanmani Annamalai, learned Additional Government Pleader accepts notice for the respondent. Heard both.

2. The petitioner challenges an order passed by the respondent by invoking her powers under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. The order is a speaking order. To examine the correctness of the impugned order, disputed questions of fact are to be gone into and this cannot be done in a writ petition. Further, under the provisions of the Statute, the petitioner has an effective alternate remedy by filing a revision before the jurisdictional Joint Commissioner. Hence, the writ petition cannot be entertained at this stage. Accordingly, the writ petition is held to be not maintainable. https://hcservices.ecourts.gov.in/hcservices/

3. The petitioner is granted 30 days' time from the date of receipt of a copy of this order to file a revision before the concerned Joint Commissioner. Till then, the respondent shall not initiate any coercive action for recovery of tax and penalty as quantified.

4. With the above directions, the writ petition is disposed of. No costs. Consequently, the above WMP is closed. Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar To The Assistant Commissioner (CT), Nungambakkam Assessment Circle, Ch-31.

+1cc to Mr.MD. Ghafoour Rahman, Advocate, S.R.No.61902 +1cc to the Government Pleader, S.R.No.61938 gr(CO) md(3/11/2016) WP.No.37715 of 2016 & WMP.No.32332 of 2016 https://hcservices.ecourts.gov.in/hcservices/