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Madras High CourtWP/37031/2024disposed of

Neikarappatty Ilanthendral Manamakizh Sangam v. The Assistant Commissioner (St) (Fac)

2024-12-10Honourable Mr Justice J.Sathya Narayana Prasad6 pages

IN THE HIGHCOURT OF JUDICATURE AT MADRAS

DATED : 10.12.2024

CORAM

THE HONOURABLE MR.JUSTICE J.SATHYA NARAYANA PRASAD and W.M.P.No.39998 of 2024 Neikarapatty Ilanthendral Manamakizh Sangam Rep.by it Joint Secretary, S.Murugan ... Petitioner Vs.

The Assistant Commisioner, Kondalampatty Assessment Circle, 3rd Floor, Commercial Taxes Office Buildings, Pitchards Road, Hasthampatty, Salem 636 007. .. Respondent PRAYER : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records of the respondent in its proceedings in TIN : 33576330677/2023-24 dated 06.05.2024 and quash the same.

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For Petitioner : Mr.D.Vijayalakshmi For Respondent : M/s.Amirta Dinakaran Government Advocate(T).

ORDER

The present writ petition is filed challenging the impugned order Reference No. 33576330677/2023-24 dated 06.05.2024 passed by the respondent.

2. It is submitted by the learned counsel for the petitioner that the petitioner is a Recreation club and provided healthy food and drinks for the welfare of the business communities and other people and it is registered on 21.12.2016 under the Sales Tax Act ( VAT Act) and also having a FL License to sell liquors.

3. Further it is submitted that the intelligence wing officers had conducted a surprise inspection at the petitioner's premises on 31.05.2023. After the surprise inspection, the petitioner has not filed its return in Form-1 2/6

under the Tamil Nadu Value Added Tax Act, 2006 and it was found that there was a difference of turn over.

4. It is submitted by the learned counsel for the petitioner that notice was issued to the petitioner on 05.03.2024 and personal hearing was offered on 12.03.2024 and 21.04.2024. However, the petitioner had neither filed its reply nor paid the tax. Hence, the impugned order came to be passed, confirming the proposal.

5. It is submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, he would be able to explain the difference of turn over.

6. The learned counsel for the petitioner would place reliance upon the recent judgment of this Court in the case of Sree Manoj International Vs. Deputy State Tax Officer in W.P.No.10977 of 2024 dated 25.04.2024, to submit that this court has remanded the matter back in similar circumstances subject to payment of 10% of the disputed taxes. 3/6

7. It was further submitted that the petitioner is ready and willing to pay 10% of the disputed tax and that he may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, to which the learned Government Advocate appearing for the respondent does not have any serious objection.

8. In view thereof, the impugned order dated 06.05.2024 is set aside and the petitioner shall deposit 10% of the disputed tax within a period of four weeks from the date of receipt of a copy of this order. On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections within a period of four weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. If the above deposit is not paid or objections are not filed within the stipulated period, i.e., four weeks respectively from the date of receipt of a copy of this order, the impugned order of assessment shall stand restored. 4/6

9. This Writ Petition is disposed of with the aforesaid observation and direction. No costs. Consequently, connected miscellaneous petition is closed. 10.12.2024 NCC : Yes / No Index : Yes / No Internet : Yes kkd To The Assistant Commisioner, Kondalampatty Assessment Circle, 3rd Floor, Commercial Taxes Office Buildings, Pitchards Road, Hasthampatty, Salem 636 007.

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J.SATHYA NARAYANA PRASAD, J.

kkd W.P.No.37031 of 2024 10.12.2024 (3/3) 6/6