Madras High Court
Tvl.Rajgaru Plywoods vs The Assistant Commissioner (St) on 22 April, 2021
W.P. Nos.10072, 10077, 10079, 10083 and 10089 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.04.2021
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P. Nos.10072, 10077, 10079, 10083 and 10089 of 2021
& WMP Nos.10705, 10707, 10710, 10713 and 10718 of 2021
Tvl.Rajgaru Plywoods
rep. By its Proprietor
S.Khimechand
No.18, A.V.Iyer Street,
Shevapet, Salem - 2
…Petitioner in the above W.Ps
Vs.
The Assistant Commissioner (ST)
Shevapet Circle,
Salem.
...Respondent in the above W.Ps
Prayer: Writ Petitions filed under Article 226 of the Constitution of India praying to
issue Writ of Certiorari to call for the records on the file of the respondent in
TIN:33902741447/2010-11, 2011-12, 2012-13, 2013-14 and 2014-15 dated
25.06.2020, 25.06.2020, 15.06.2020, 16.06.2020 and 17.06.2020 respectively and
quash the same as being without jurisdiction and authority of law and contrary to the
principles of natural justice.
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https://www.mhc.tn.gov.in/judis/
W.P. Nos.10072, 10077, 10079, 10083 and 10089 of 2021
For Petitioner : Mr.R.Senniappan
For Respondent : Mr.ANR.Jayaprathap
Government Advocate
COMMON ORDER
Mr.ANR.Jayaprathap, learned Government Advocate accepts notice for the
respondent and is armed with instructions to proceed with the matter finally even at
the stage of admission. Hence, by consent of both sides, these Writ Petitions are
taken up for final disposal even at this stage.
2. The petitioner challenges orders of assessment dated 25.06.2020,
25.06.2020, 15.06.2020, 16.06.2020 and 17.06.2020 for the periods 2010-11 to
2014-15 respectively passed in terms of the Tamil Nadu Value Added Tax Act, 2006
(in short 'Act'). Though the orders of assessment are passed and served upon the
petitioner in June, 2020, the Writ Petitions are filed on 19.04.2021 and no
explanation is set forth in the affidavit in regard to the delay and laches in
approaching this Court.
3. That apart, the impugned orders reverse the claim of Input Tax Credit
(ITC) in terms of Section 27(2) of the Act based upon the materials set out in the
annexures to the selling/purchasing dealers returns. Normally, in a case of this
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https://www.mhc.tn.gov.in/judis/
W.P. Nos.10072, 10077, 10079, 10083 and 10089 of 2021
nature, this Court normally finds inadequate compliance with the principles of
natural justice insofar as the materials relied upon by the respondent are rarely
furnished to the assessee.
4. This case appears to be an exception. The petitioner had approached this
Court challenging original orders of assessment passed for the same periods and by
order dated 24.11.2017, a learned single Judge of this Court in W.P.Nos.30305 to
30309 of 2017 set aside the orders of assessment citing the decision in the case of
JKM Graphics Solutions Private Limited V. Commercial Tax Officer, Vepery
Assessment Circle (99 VST 343). The Assessing Authority was directed to furnish
all details as sought for by the petitioner, hear the petitioner and, after affording
reasonable time to submit objections, redo the assessment in accordance with law.
5. Pursuant thereto, notices have been issued by the Assessing Authority, in
response to which, the petitioner has stated that the objections filed on 20.07.2015
are self-explanatory and has requested for copies of records. The Assessing
Authority records specifically that the details culled out from the Departmental
website on the basis of annexure I and II of the purchasing/selling dealers were
furnished to the assessee/petitioner and thus the burden cast upon the Department to
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W.P. Nos.10072, 10077, 10079, 10083 and 10089 of 2021
furnish the materials relied upon by it, stands discharged. Personal hearing is stated
to have been afforded on 14.11.2016 and 13.06.2017 and on both dates the
petitioner, the officer would state, did not appear and neither was there any
appearance thereafter.
6. Thus, I find no justification to interfere with the impugned orders under
Article 226 of the Constitution of India. The petitioner may file appeals, if it is so
inclined, before the first Appellate Authority in accordance with law within a period
of two (2) weeks from today, in view of the decision of the Supreme Court in a
series of judgments, viz., In Re: Cognizance for Extension of Limitation dated
23.03.2020, 06.05.2020, 10.07.2020, 08.03.2021 and M/s.SS Group Pvt. Ltd. V.
Aaditiya J. Garg & another (Civil Appeal No.4085 of 2020 dated 17.12.2020)
extending the time for filing of appeal till 14.03.2021.
7. These Writ Petitions are dismissed, granting liberty as above. No costs.
Connected Miscellaneous Petitions are also dismissed.
22.04.2021
Index: Yes/no
Speaking/non-speaking order
sl
Note: Registry is directed to return the original impugned order
to the learned counsel for the petitioner.
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W.P. Nos.10072, 10077, 10079, 10083 and 10089 of 2021
To
The Assistant Commissioner (ST)
Shevapet Circle,
Salem.
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https://www.mhc.tn.gov.in/judis/
W.P. Nos.10072, 10077, 10079, 10083 and 10089 of 2021
Dr.ANITA SUMANTH,J.
sl
W.P. Nos.10072, 10077, 10079,
10083 and 10089 of 2021
& WMP Nos.10705, 10707, 10710,
10713 and 10718 of 2021
22.04.2021
https://www.mhc.tn.gov.in/judis/
