Tvl.J.J.Store, Represented By v. The Commissioner Of Commercial
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 03.07.2019
CORAM
THE HONOURABLE DR.JUSTICE ANITA SUMANTH W.P(MD)No.14431 of 2016 and W.M.P(MD)No.10689 of 2016 Tvl.J.J.Store, Rep. by its Proprietor, S.Sankar ... Petitioner Vs.
1.The Commissioner of Commercial Taxes, O/o.The Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.
2.The Commercial Tax Officer, Thiruppathur Assessment Circle, Commercial Taxes Office, 5/4, 56, Chinna Thoppu Street, Thiruppathur, Sivagangai District - 630 211.
... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of Certiorari, calling for the records pertaining to the impugned proceedings of the second respondent in TIN 33675500593, 2014-15 dated 11.07.2016. For Petitioner :
Mr.R.Veeramanikandan For Respondents :
Mr.S.Angappan, Government Advocate.
ORDER
Heard Mr.R.Veeramanikandan, learned counsel for the petitioner and Mr.S.Angappan, learned Government Advocate for the respondents. 2.An order of assessment passed in terms of Section 21 of the Tamil Nadu Value Added Tax Act, 2006 (In short 'Act') for the period 2014-15 is assailed in this Writ Petition.
3.A pre-revision notice dated 06.04.2016 appears to have been issued by the second respondent / assessing authority, proposing to reverse Input Tax Credit on the basis of a verification of the Intranet Web report and a comparison of the same with the details of sales in the returns of turnover filed by the selling dealers with the details contained in the return filed by the petitioner. 4.In response, the petitioner has vide letter, dated 23.04.2016 specifically requested the officer to provide the invoice-wise particulars of the third party dealer details, upon receipt of which, they have sought an opportunity to file their objections / explanations along with supporting copies of their purchase invoice accounts. The objection has been received by the assessing authority on 26.04.2016 and acknowledgment card to this effect is available on file.
5.However, notwithstanding the same, the impugned order of assessment is passed on 11.07.2016 wherein, the officer has lost sight of the objections raised and the opportunity sought and merely concludes that, on the basis of pre-assessment proposals, no objection has been filed, which is factually incorrect. 6.The impugned order is thus set aside as there is clearly, a gross violation of the principles of natural justice. The Assessing Authority will issue fresh notice to appear for an enquiry and complete the assessment, after supplying the documents sought for by the petitioner and in line with Circular No.3/2019 issued by the Commissioner, Commercial Taxes in relation to assessments based on web reports.
7.The Writ Petition is allowed in the aforesaid terms. No costs. Consequently, connected Miscellaneous Petition is closed. Sd/- Assistant Registrar (CS-II) // True Copy // Sub Assistant Registrar To 1.The Commissioner of Commercial Taxes, O/o.The Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.
2.The Commercial Tax Officer, Thiruppathur Assessment Circle, Commercial Taxes Office, 5/4, 56, Chinna Thoppu Street, Thiruppathur, Sivagangai District - 630 211.
+1 CC to M/s.B.ROOBAN, Advocate ( SR-73265[F] dated 04/07/2019 ) +1 CC to M/s.SPL GP ( SR-73383[F] dated 04/07/2019 ) W.P(MD)No.14431 of 2016 03.07.2019 ps MS/13.09.2019/3P.5C