Madras High Court
M/S.E.R.K.Jewel Mart vs The Commercial Tax Officer on 20 January, 2021
W.A.No.188 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 20.01.2021
CORAM:
The Honourable Mr.Justice T.S.SIVAGNANAM
and
The Honourable Ms.Justice R.N.MANJULA
W.A.No.188 of 2021
and
C.M.P.No.861 of 2021
M/s.E.R.K.Jewel Mart,
Rep. by its Proprietor-K.Paramasivam,
No.461, Main Road,
Perundurai,
Erode District. ...Appellant
Vs
The Commercial Tax Officer,
Office of the Assistant Commissioner (CT),
Perundurai, Erode District. ...Respondent
PRAYER: Writ Appeal filed under Clause 15 of Letters Patent to set aside
the order passed by this Court in W.P.No.12907 of 2011 dated 22.07.2019.
For Appellant: Mrs.R.Hemalatha
For Respondent: Mr.Md.Shaffiq
Special Government Pleader
1/6
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W.A.No.188 of 2021
JUDGMENT
(Delivered by T.S.Sivagnanam,J)
We have heard Mrs.R.Hemalatha, learned counsel for the
appellant and Mr.Mohammed Shaffiq, learned Special Government Pleader
appearing on behalf of the respondent.
2. This appeal is directed against the order dated 22.07.2019 in
W.P.No.12907 of 2011, which was filed by the appellant challenging an
order of assessment under the provisions of Tamil Nadu Value Added Tax
Act, 2006 (hereinafter referred to as 'TNVAT Act') for the assessment year
2009-10.
3. Though several ground have been raised by the petitioner
touching upon the merits of the findings rendered by the Assessing Officer,
the learned Writ Court was not convinced to go into such an aspect on the
ground that the petitioner has an effective alternate remedy by way of an
appeal. In this regard, the learned Single Bench placed reliance on the
decision of the Hon'ble Supreme Court in the case of United Bank of India
vs. Satyawati Tondon and others reported in (2010) 8 SCC 110 and granted
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W.A.No.188 of 2021
liberty to the appellant to file a statutory appeal and also extended the time
for filing such an appeal.
4. It is the submission of Mrs.R.Hemalatha, learned counsel for
the appellant that the Assessing Officer failed to note that both Sections 9
and 12 of the Act provides for availment of Input Tax Credit (ITC) on the
goods as the same finds place in the first schedule of the Act.
5. In any event, the issue raised in the writ petition, which is also
argued before us, are factual. But it is appropriate that the appellant avails
the alternative remedy provided for under the TNVAT Act, more so because
the first appellate authority could be able to re-appreciate the factual
position, go through the records produced by the dealer and then take a
decision in the matter. Therefore, we find that there is no justifiable reason
for the appeal to bypass the statutory appeal remedy.
6. For the above reasoning, we are not inclined to entertain the
appeal and accordingly, the writ appeal is dismissed. The appellant is
directed to file a statutory appeal provided under the Act, after following the
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W.A.No.188 of 2021
procedure stipulated on or before 22.02.2021 and if the appeal is filed
within the stipulated time, the same shall be taken up for consideration
without rejecting the same on the ground of limitation and the first appellate
authority shall take a decision on merits and in accordance with law, after
affording an opportunity of personal hearing to the authorised representative
of the appellant. No costs. Consequently, connected miscellaneous petition
is closed.
(T.S.S.,J.) (R.N.M.,J.)
20.01.2021
Index: Yes/No
Internet:Yes/No
Speaking Judgment/Non speaking Judgment
hvk
(Note: Registry is directed to upload the order)
https://www.mhc.tn.gov.in/judis/
W.A.No.188 of 2021
To
The Commercial Tax Officer,
Office of the Assistant Commissioner (CT),
Perundurai, Erode District.
https://www.mhc.tn.gov.in/judis/
W.A.No.188 of 2021
T.S.SIVAGNANAM,J
AND
R.N.MANJULA,J
hvk
W.A.No.188 of 2021
and
C.M.P.No.861 of 2021
20.01.2021
https://www.mhc.tn.gov.in/judis/
