Madras High Court
Tvl.K.N.N.Bajaj vs The Commissioner Commercial ... on 31 January, 2022
W.P.No.1134 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 31.01.2022
CORAM
THE HON'BLE MR.JUSTICE C.SARAVANAN
W.P.No.1134 of 2022
and
W.M.P.Nos.1191, 1194 & 1195 of 2022
(Through Video Conferencing)
Tvl.K.N.N.BAJAJ,
Rep by its Proprietor,
K.N.Zenith Nataraj,
No.130, Chennaisalai,
Boganapalli Village,
Krishnagiri (post),
Krishnagiri District,
Tamil Nadu - 635 001. ... Petitioner
Vs.
1.The Commissioner Commercial Taxes,
Ezhilagam, Chennai.
2. The Assistant Commissioner (ST),
Krishnagiri Circle, Krishnagiri. ... Respondents
Prayer: Writ Petition filed under Article 226 of Constitution of India, for
issuance of a Writ of Certiorari, calling for the record relating to the order of
the second respondent in TIN No.33673505580/2012-2013 dated
10.09.2019 and quash the same.
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https://www.mhc.tn.gov.in/judis
Page No. 1 of 6
W.P.No.1134 of 2022
For Petitioner : Mr.B.Ramesshkumaar
For Respondents : Mr.Richardson Wilson
Additional Government Pleader
ORDER
Mr.Richardson Wilson, learned Additional Government Pleader takes
notice on behalf of the respondents.
2. The petitioner has filed this writ petition against the Impugned
Assessment Order dated 10.09.2019. The case of the petitioner is that both
the petitioner and the petitioner's auditor were indisposed and therefore the
order which has been passed is as an Ex-parte order and liable to be set aside.
3. Opposing the prayer, the learned Additional Government Pleader for
the respondents submits that the writ petition is liable to be dismissed on
account of latches as there is no proper explanation forthcoming.
4. It is further submitted that the petitioner has an alternate remedy by
way of an appeal before the Appellate Authority under the Provisions of the
Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the
TNVAT Act).
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https://www.mhc.tn.gov.in/judis
W.P.No.1134 of 2022
5. Heard the learned counsel for the petitioner and the learned
Additional Government Pleader for the respondents. I have perused the
Impugned Order.
6. I am not satisfied with the reasons given in the affidavit. However, it
is noticed that the petitioner has suffered an order on account of the failure on
the part the petitioner, to respond to the summons dated 16.10.2017,
31.10.2017 and 05.04.2018. The respondents has passed the impugned
order invoking the best judgment method and has doubled the turnover
declared by the petitioner.
7. Considering the fact that the petitioner had not responded the
summons issued by the respondents, I do not find any merits in the present
writ petition challenging the impugned order. However, liberty is given to the
petitioner to file an application for rectification of the order under Section 84
of the TNVAT Act, 2006 within the period of thirty days from the date of
receipt of a copy of this order.
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https://www.mhc.tn.gov.in/judis
W.P.No.1134 of 2022
8. The petitioner shall file all the documents that are required for
revising the impugned order. In case, such rectification application is filed by
the petitioner, the respondents shall consider the same and pass appropriate
orders on merits within a period of three months from the date of receipt of a
copy of this order.
9. Pending disposal of the petition filed by the petitioner, the recovery
proceedings in terms of the Impugned Order shall remain suspended.
Meanwhile, the petitioner is directed to cooperate with the respondents. In
case, the petitioner fails to file appropriate application within a stipulated
time, the respondents are at liberty to proceed against petitioner in accordance
with law.
10. This writ petition stands disposed of with the above observations.
No costs. Consequently, connected Writ Miscellaneous Petitions are closed.
31.01.2022
Index : Yes/No
Internet : Yes/No
Speaking/Non-speaking Order
rgm/arb
____________
https://www.mhc.tn.gov.in/judis
W.P.No.1134 of 2022
To
1.The Commissioner Commercial Taxes,
Ezhilagam, Chennai.
2. The Assistant Commissioner (ST),
Krishnagiri Circle, Krishnagiri.
____________
https://www.mhc.tn.gov.in/judis
W.P.No.1134 of 2022
C.SARAVANAN, J.
rgm/arb
W.P.No.1134 of 2022
and
W.M.P.Nos.1191, 1194 & 1195 of 2022
31.01.2022
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https://www.mhc.tn.gov.in/judis
