Madras High Court
M/S.M.S.Marketing vs The State Tax Officer on 9 March, 2021
W.P(MD)No.4760 of 2021
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 09.03.2021
CORAM
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN
W.P(MD)No.4760 of 2021
and
W.M.P.(MD)No.3874 of 2021
M/s.M.S.Marketing,
Represented by its Proprietor,
M.Selvi. ... Petitioner
Vs.
The State Tax Officer,
West Veli Street Assessment Circle,
Commercial Taxes Building,
Madurai-20. ... Respondent
Prayer : Writ Petition filed under Article 226 of the Constitution of India,
praying this Court to issue a Writ of Certiorarified Mandamus, calling for the
records on the file of the respondent in Na.Ka.No.499/2019/A3 dated
13.02.2020 impugned demand notice for the assessment year 2013-14 to
2016-17 in TIN No 33725024829 issued by the respondent and quash the same
is wholly without jurisdiction, being contrary to the judgment of this Court
reported in the case of the Assistant Commissioner (CT), Koyambedu
Assessment Circle, Chennai vs Infiniti Wholesale Limited reported in (2017)
99 VST 430 and direct the respondent to conduct an enquiry with other end
dealers as contemplated under Section 27 of the TNVAT Act 2006 and pass an
assessment order afresh in the light of the guidelines enunciated in the batch of
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W.P(MD)No.4760 of 2021
writ petitions in the case of M/s.JKM Solutions Private Limited reported in
2017 (99) VST 343 (Mad) including the opportunity of personal hearing to the
petitioner.
For Petitioner : Mr.Kasinathadurai
For Respondent : Mrs.J.Padmavathi Devi,
Special Government Pleader.
ORDER
Heard the learned counsel for the writ petitioner and the learned
Government Advocate for the respondent. With their consent, the writ petition
is taken up for final disposal at the admission stage itself.
2.The petitioner is an assessee registered with the respondent. The
assessment years are 2013-2014 to 2016-2017. By the impugned notice dated
13.02.2020, the petitioner has been called upon to pay tax demanded in respect
of those years. Questioning the same, this writ petition has been filed.
3.In the writ petition what is challenged is the impugned notice calling
upon the petitioner to make available the interim order of stay obtained by the
petitioner in respect of those demands. The petitioner has been advised to pay
amounts in question, if he has not obtained any interim order of stay. Against
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W.P(MD)No.4760 of 2021
such a communication, no writ petition can lie. The petitioner claims that in
respect of the assessment year 2013-14, he had successfully challenged the
same in a writ petition. If that be so, the petitioner can very well produce a
copy of the same for consideration of the respondent. If the demand in respect
of said assessment year has been set aside by this Court, certainly the
respondent cannot enforce with the same. The petitioner accepts that while he
has filed a statutory appeal in respect of the assessment year 2013-14, he has
not been able to obtain any interim stay till then. He however claims that he
has not received copies of the assessment years pertaining to the remaining two
years.
4.Taking note of the said submission, the respondent is directed to serve
copies of the assessment orders in the respect of the assessment years
2015-2016 and 2016-2017. I make it clear that issue of limitation is not gone
into in this proceeding. This is because, it is quite possible that the petitioner
might have received the same. It is equally possible that the petitioner was not
in receipt of the assessment orders. Therefore, the issue of limitation is left
open.
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W.P(MD)No.4760 of 2021
5.The writ petition is disposed of accordingly. The respondent shall
furnish the certified copies of the assessment orders in respect of the
assessment years 2015-16 and 2016-17 within a period of two weeks from the
date of receipt of a copy of this order. It is expected that the respondent will
not precipitate the matters for a period of four weeks. No costs. Consequently,
connected miscellaneous petition is closed.
09.03.2021
Index : Yes / No
Internet : Yes/ No
ias
Note :Issue order copy on 10.03.2021.
In view of the present lock down owing to COVID-19
pandemic, a web copy of the order may be utilized for official
purposes, but, ensuring that the copy of the order that is
presented is the correct copy, shall be the responsibility of the
advocate/litigant concerned.
To:
The State Tax Officer,
West Veli Street Assessment Circle,
Commercial Taxes Building,
Madurai-20.
http://www.judis.nic.in
W.P(MD)No.4760 of 2021
G.R.SWAMINATHAN, J.
ias
W.P(MD)No.4760 of 2021
09.03.2021
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