Madras High Court
The Assistant Commissioner (Ct) vs M/S.Calico Industrial Suppliers on 25 February, 2021
W.A.No.3509 of 2019
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 25.02.2021
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
and
THE HONOURABLE MS.JUSTICE R.N.MANJULA
W.A.No.3509 of 2019
and
C.M.P.No.22479 of 2019
The Assistant Commissioner (CT),
Broadway Assessment Circle,
Chennai-600 001. .. Appellant/Respondent
-vs-
M/s.Calico Industrial Suppliers,
Rep., by its Proprietor, Udaram,
No.3/5, Second Floor,
Singanna Naicken Street,
Parrys, Chennai-01. .. Respondent/Petitioner
Appeal under Clause 15 of the Letters Patent against the order dated
10.03.2015 made in W.P.No.6614 of 2015.
For Appellant : Mr.R.Swarnavel,
Government Advocate (Taxes)
For Respondent : Mr.Prithvi Chopda
for Mr.Pramod Kumar Chopda
1/6
https://www.mhc.tn.gov.in/judis/
W.A.No.3509 of 2019
JUDGMENT
(Judgment of the Court was delivered by T.S.Sivagnanam, J.)
This appeal filed by the appellant, viz., the Assistant Commissioner
(CT), Broadway Assessment Circle, is directed against the order passed in
W.P.No.6614 of 2015, dated 10.03.2015.
2.The said writ petition was filed by the respondent challenging the
order passed by the appellant, cancelling the Registration Certificate granted
to the respondent under the provisions of the Tamil Nadu Value Added Tax
Act, 2006 (for brevity “the TNVAT Act”), registering the respondent as a
dealer under the provisions of the TNVAT Act.
3.The learned Single Bench, by the impugned order, followed an
earlier decision in the case of M/s.Vijaya Shree Metals vs. Assistant
Commissioner (CT), Broadway Assessment Circle, Chennai [in
W.P.No.5173 of 2015, dated 03.03.2015].
https://www.mhc.tn.gov.in/judis/
W.A.No.3509 of 2019
4.As could be seen from paragraph 6 of the impugned order, the
Revenue had accepted that the issue is covered by the decision in
W.P.No.5173 of 2015. Nevertheless, the Revenue is on appeal before us
raising various contentions and would submit that bogus dealers cannot be
allowed to go scot-free and they have to be brought to books and the
unauthorised availment of input tax credit should be put an end to and all
fraudulent activites should be immediately curbed. The concerns expressed
by the learned Additional Government Pleader are well founded. However,
that solely may not be a good ground to interfere with the order passed by
the learned Single Bench, in the light of the fact that the Court while
quashing the order, cancelling the respondent's Registration Certificate with
retrospective effect, granted liberty to the appellant/Department to invoke
Section 39(14) of the TNVAT Act and proceeded in accordance with law.
It is not clear as to whether the observation/liberty granted by the learned
Single Bench was availed and utilized by the Department and proceedings
were initiated against the respondent. The notice sent through Court to the
respondent returned unserved with postal endorsement “sole respondent
vacated”.
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W.A.No.3509 of 2019
5.Mr.T.Pramod Kumar Chopda, learned counsel, who was directed to
accept notice on behalf of the respondent, as he had appeared in the writ
petition, has also reports that he is unable to contact the respondent.
6.Be that as it may, the order passed in the writ petition is dated
10.03.2015. Though the appeal was filed by the Department as early as
November, 2015, the same has not been admitted, nor any interim order was
granted and has been heard on two occasions and adjourned. Therefore, no
useful purpose would be served by keeping the appeal pending any longer.
7.For the above reason, while we confirm the order passed in the writ
petition, interfering with the retrospective cancellation of the respondent's
Registration Certificate, we direct the appellant to issue notice to the
respondent to the correct address and proceed in accordance with law in
terms of the liberty granted by the learned Single Bench by invoking
Section 39(14) of the Act.
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W.A.No.3509 of 2019
8.According, the writ appeal stands disposed of with the above
observations. No costs. Consequently, connected miscellaneous petition is
closed.
(T.S.S., J.) (R.N.M., J.)
25.02.2021
Index: Yes/ No
Speaking Order : Yes/ No
abr
https://www.mhc.tn.gov.in/judis/
W.A.No.3509 of 2019
T.S.Sivagnanam, J.
and
R.N.Manjula, J.
(abr)
W.A.No.3509 of 2019
25.02.2021
https://www.mhc.tn.gov.in/judis/
