Tvl. National Medicals, v. The Commercial Tax Officer,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 26.11.2018

CORAM:

THE HONOURABLE MR. JUSTICE K.RAVICHANDRABAABU W.P.No.30278 of 2018 and WP.Nos.35337 & 35340 of 2018 Tvl. National Medicals Represented by its Proprietor Thiru.K.M.Sheikdawood No.158, M.G.Road presently at 71 Mani Nagar, 3rd Street, K.K.Road, Villupurpam.

..Petitioner Vs

1. The Commercial Tax Officer Villupuram-I Assessment Circle Villupuram.

2. The Appellate Deputy Commissioner (CT) Cuddalore, Cuddalore District.

..Respondents Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records in respect of the proceedings TIN No.33794680392/20152016 dated 15.02.2017 of the first respondent under the Tamil Nadu Value Added Tax Act, 2006 and quash the same. For Petitioner :

Mr.Adithya Reddy For Respondents:

Mrs.G.Dhana Madhri Government Advocate

O R D E R

Mrs.G.Dhana Madhri, learned Government Advocate takes notice for the respondents. By consent of the parties, the main writ petition is taken up for final disposal at the admission stage itself.

2. The petitioner is aggrieved against the proceedings dated 15.02.2017 passed in respect of the assessment year 20152016.

3. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondents.

4. The petitioner is an assessee under the first respondent. In respect of the subject matter assessment year viz., 2015-2016, the order of assessment was passed as early as in the year 2017 as stated supra. The petitioner did not question the said assessment order immediately. On the other hand, an appeal was filed after a period of more than 1 year and thus, the Appellate Authority has rejected the appeal, as time barred.

5. The only ground on which this writ petition is filed before this Court is that the issue involved in the impugned assessment order is mis-match and that the said issue was already considered and decided by this Court in a batch of cases in WP.No.105 of 2016 etc., dated 01.03.2017, reported in JKM Graphics Solutions Vs. CTO, ([2017] 1999 VST 343), thereby giving certain guidelines/directions to the Assessing Officer to re-do the assessment while dealing with mis-match issue. Therefore, it is contended by the learned counsel for the petitioner that the assessment order should be set aside by giving a direction to the Assessing Officer to re-do the assessment by following the guidelines/directions issued in the above said common order passed by this Court.

6. I do not think that the petitioner is entitled to seek such indulgence from this Court, merely because, the issue involved in the assessment order is mis-match issue, since the impugned assessment order was passed nearly 1 1/2 years ago, very much earlier to JKM Graphics decision and that the petitioner did not challenge the same in a manner known to law, if at all they are aggrieved against the same. On the other hand, they have chosen to file the appeal after a period of nearly 1 year and thus, the Appellate Authority has rightly rejected the appeal as time barred. Thus, the petitioner is not entitled to seek any indulgence from this Court on the sole ground of delay and latches. Therefore, I find no merits to entertain this writ petition. Accordingly, this writ petition is dismissed. No costs. Connected miscellaneous petitions are closed.

Sd/- Assistant Registrar(CS-VI) //True Copy// Sub Assistant Registrar mk

To

1. The Assistant Commissioner (CT) Villupuram-I Assessment Circle Villupuram.

2. The Appellate Deputy Commissioner (CT) Cuddalore, Cuddalore District.

+1cc to Mr.S.P.Asokan, Advocate, S.R.No. 81457 +1cc to the Special Government Pleader, S.R.No. 80884 W.P.No.30278 of 2018 RK(CO) GN(18/12/2018)