Madras High Court
Tvl.Bildon Steels (India) ... vs The Assistant Commissioner (Ct) on 29 September, 2021
W.A.Nos.2430, 2431, 2440, 2414 & 2417 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 29.09.2021
CORAM
THE HON'BLE MR.JUSTICE T.S.SIVAGNANAM
and
THE HON'BLE MR.JUSTICE SATHI KUMAR SUKUMARA KURUP
W.A.Nos.2430, 2431, 2440, 2414 & 2417 of 2021
and
C.M.P.Nos.15443, 15470, 15563, 15568 and 15624 of 2021
Tvl.Bildon Steels (India) Limited,
Rep., by its Director,
Mr.Muhammed Rasheed P.K.,
SF 220/1, 2, 3, 215/1B, Kannur Village,
Chinna Kannur (P.O),
Cheyur (Via), Avinashi. .. Appellant in all Appeals
-vs-
1.The Assistant Commissioner (CT),
Avinashi Assessment Circle,
Avinashi.
2.The Principal Secretary/Commissioner of
Commercial Taxes, Ezhilagam,
Chepauk, Chennai-600 005. .. Respondents in all Appeals
Appeals under Clause 15 of Letters Patent against the orders dated
06.10.2020 in W.P.Nos.21213, 21214, 21215, 21212 and 21216 of 2014 and
set aside the same.
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W.A.Nos.2430, 2431, 2440, 2414 & 2417 of 2021
For Appellant : Mr.R.Senniappan
(In all Appeals)
For Respondents : Mr.M.Venkateswaran
(In all Appeals) Government Counsel
******
COMMON JUDGMENT
(Delivered by T.S.Sivagnanam, J.)
These writ appeals have been filed by the writ petitioner challenging
the orders dated 06.10.2020, dismissing the writ petitions filed by the
appellant challenging the assessment orders passed by the first respondent
under the provisions of the Tamil Nadu Value Added Tax Act, 2006
(hereinafter referred to as “the TNVAT Act”) for the assessment years 2009-
10 to 2013-14.
2.We find from paragraph 3 of the impugned orders that the writ
petitions were dismissed as withdrawn granting liberty to the appellant to
file statutory appeals before the Appellate Authority making it clear that for
the purpose of reckoning limitation for availing the remedy, the period of
date of filing the writ petitions, i.e., 04.08.2014 till the date on which the
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W.A.Nos.2430, 2431, 2440, 2414 & 2417 of 2021
certified copy of the orders is made ready by the Registry, should be
excluded. The appeal papers were presented by the appellant before the
Appellate Deputy Commissioner (ST), Coimbatore on 08.02.2021, but the
same have been returned on the very same day on the ground that it is
barred by limitation, since the Court has only excluded the period from
04.08.2014 till the date of receipt of the certified copy of the orders.
Admittedly, the appellant did not present the appeals within the time
permitted by the learned Writ Court, which had excluded the period during
which the writ petitions were pending for the purpose of computation of
limitation. Therefore, we would have been well justified in dismissing the
writ appeals and confirming the orders passed by the learned Single Bench.
However, taking note of the submission made by the learned counsel
appearing for the appellant that the person, viz., Mr.Rangarajan, Sales Tax
Practitioner, who was dealing with the matter, had been affected by Corona
and ultimately passed away. In any event, the writ petitions were pending
from the year 2014 and the appellant had the benefit of interim order in the
writ petitions.
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W.A.Nos.2430, 2431, 2440, 2414 & 2417 of 2021
3.From the records, we find that though the writ petitions were
pending from the year 2014 and the assessment orders remained stayed from
the said date, the respondent Department did not file any counter affidavit,
nor sought for vacating the interim order. This factor can also be taken into
consideration by this Court while considering as to whether the appellant
shall be granted some indulgence. Thus, taking note of these factors and
that though the writ petitions were pending from the year 2014 when
pointed out, the appellant readily withdrew the writ petitions and agreed to
go before the appellate authority, this Court is of the view that the appellant
should be granted indulgence so that the appeals will be heard on merits
subject to pre-deposit conditions.
4.Accordingly, the writ appeals stand disposed of permitting the
appellant to re-present the appeal papers, which were returned on
08.02.2021 in S.R.Nos.52, 53, 54, 55 and 56/2021-AI for the assessment
years 2009-10 to 2013-14 before the Appellate Deputy Commissioner (ST),
Coimbatore within a period of thirty days from the date of receipt of a copy
of this judgment and if the appellant has complied with the pre-deposit
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W.A.Nos.2430, 2431, 2440, 2414 & 2417 of 2021
condition in terms of the TNVAT Act, the Appellate Authority shall
consider the appeals and decide the same on merits and in accordance with
law, after affording an opportunity of personal hearing to the Authorized
Representative of the appellant. No costs. Consequently, connected
miscellaneous petitions are closed.
(T.S.S., J.) (S.S.K., J.)
29.09.2021
Index: Yes/ No
Speaking Order : Yes/ No
abr
To
1.The Assistant Commissioner (CT),
Avinashi Assessment Circle,
Avinashi.
2.The Principal Secretary/Commissioner of
Commercial Taxes, Ezhilagam,
Chepauk, Chennai-600 005.
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W.A.Nos.2430, 2431, 2440, 2414 & 2417 of 2021
T.S.Sivagnanam, J.
and
Sathi Kumar Sukumara Kurup, J.
(abr)
W.A.Nos.2430, 2431, 2440,
2414 & 2417 of 2021
29.09.2021
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