Madras High Court
Tvl.Padmavathy Agencies vs The Assistant Commissioner (St) on 1 April, 2022
W.P.Nos.7792, 7803 & 7805 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 01.04.2022
CORAM :
THE HONOURABLE MR.JUSTICE R.SURESH KUMAR
W.P.Nos.7792, 7803 & 7805 of 2022
and
W.M.P.Nos.7816, 7824,7827 & 7828 of 2022
Tvl.Padmavathy Agencies
Rep.by its Partner Karthik Sekharan
No.96J, Ramaourampudhur
Kottaimettu Street, Namakkal-647 001. ... Petitioner in all W.Ps.
-Vs-
The Assistant Commissioner (ST)
Commercial Taxes Department
Namakkal (Town) Assessment Circle
Namakkal. ... Respondents in all W.Ps.
Prayer in W.P.No.7792 of 2022 : Writ Petition under Article 226 of the Constitution of
India praying for the issuance of a Writ of Certiorari calling for the records on the file of the
respondent herein in TIN No.33983120188/2012-13 dated 04.05.2021 and quashing the
same as illegal.
Prayer in W.P.No.7803 of 2022 : Writ Petition under Article 226 of the Constitution of
India praying for the issuance of a Writ of Certiorari calling for the records on the file of the
respondent herein in TIN No.33983120188/2013-14 dated 16.04.2021 and quashing the
same as illegal.
Prayer in W.P.No.7805 of 2022 : Writ Petition under Article 226 of the Constitution of
India praying for the issuance of a Writ of Certiorari calling for the records on the file of the
respondent herein in TIN No.33983120188/2014-15 dated 08.06.2021 and quashing the
same as illegal.
https://www.mhc.tn.gov.in/judis
W.P.Nos.7792, 7803 & 7805 of 2022
In All W.P's
For Petitioner : Mr.S.Rajesh
For Respondents : Mr.V.Prashanth Kiran,
Government Advocate
COMMON ORDER
Since the issue raised in all these writ petitions is one and the same, with the consent
of the learned counsel for the petitioner as well as the learned Government Advocate
appearing for the respondent, these writ petitions were taken up together, heard and
disposed of by this common order.
2. The relevant Assessment Years are 2012-13, 2013-14 and 2014-15 under the
TNVAT Act (In short 'the Act'). In respect of these assessment years, the deemed
assessment under Section 22(2) of the Act was over. However, subsequently under Section
22(3) of the Act, to have a scrutiny assessment and to pass revised assessment order, notice
has been issued against the petitioner dealer by the Revenue and pursuant to those notices
since the petitioner has not come forward to give reply, based on the available record and
best judgment theory, the Revenue seems to have proceeded to complete the assessment
and pass the revised assessment orders on 04.05.2021, 16.04.2021 and 08.06.2021
respectively in each of the writ petitions.
https://www.mhc.tn.gov.in/judis
W.P.Nos.7792, 7803 & 7805 of 2022
3. As against these assessment orders, though appeal can be preferred before the
appellate authority under the provisions of the Act, of course within a period of 30 days and
subsequent condonable period of 30 days, according to the petitioner due to the COVID-19
situation, appeal could not be filed within the time and also for medical reasons,
subsequently also it could not be filed. Therefore, at this stage, the petitioner, without
exhausting the appeal remedy before the appellate authority, has straight away approached
this Court by filing these writ petitions challenging the revised assessment orders.
4. Mr.S.Rajesh, learned counsel for the petitioner would contend that, even though
the petitioner is ready and willing to go before the appellate authority, however, if the
petitioner goes before the appellate authority by filing a condone delay petition, that would
not be possible because that would be an empty formality, as no appellate authority would
entertain the appeal with delay under the provisions of the Act.
5. Heard Mr.V.Prashanth Kiran, learned Government Advocate who would submit that,
the petitioner is well aware of the order passed in April and May 2021 and almost after an
year now the petitioner belatedly approached this Court by filing these writ petitions by
stating the reason that if the petitioner approaches the appellate authority belatedly that
appeal would not be entertained and the reasons stated for the delay ie., the COVID-19
situation and medical reasons would not be accepted by the appellate authority.
https://www.mhc.tn.gov.in/judis
W.P.Nos.7792, 7803 & 7805 of 2022
6. Therefore, the learned Government Advocate would submit that, these reasons
cannot be plausible reasons for this Court to invoke the extraordinary jurisdiction under
Article 226 of the Constitution of India to entertain these writ petitions and therefore these
writ petitions are liable to be dismissed.
7. I have heard the learned counsel appearing on both sides and have perused the
materials placed on record.
8. As has been rightly pointed out by the learned Government Advocate, it is for the
petitioner to approach the appellate authority and when they file an appeal, if there is any
delay the same has to be explained, especially on the ground of COVID-19 situation or
medical grounds if any, as alleged by the petitioner and that cannot be a reason for this
Court to entertain these writ petitions against the impugned orders of assessment.
9. In that view of the matter, these writ petitions are liable to be rejected on the
ground that the petitioner has to go before the appellate authority against the orders
impugned. Therefore, these writ petitions are dismissed. No costs. However, it is open to
the petitioner to approach the appellate authority against the impugned orders, where, if
any petition is filed explaining the reasons for the delay ie., COVID-19 situation as well as
medical grounds if any, the same would be objectively considered by the appellate authority
and the same may be decided on merits and in accordance with law.
https://www.mhc.tn.gov.in/judis
W.P.Nos.7792, 7803 & 7805 of 2022
10. With these observations, all these writ petitions are dismissed. No costs.
Consequently, connected miscellaneous petitions are also dismissed. Registry is directed to
return the original impugned orders after retaining a photocopy of the same and after
getting due acknowledgement from the counsel on record.
01.04.2022
Index : Yes/No
Internet : Yes/No
KST
To
The Assistant Commissioner (ST)
Commercial Taxes Department
Namakkal (Town) Assessment Circle
Namakkal.
https://www.mhc.tn.gov.in/judis
W.P.Nos.7792, 7803 & 7805 of 2022
R. SURESH KUMAR, J.
KST
W.P.Nos.7792, 7803 & 7805 of 2022
01.04.2022
https://www.mhc.tn.gov.in/judis
