Madras High Court
M/S.My Electronics vs The State Tax Officer on 28 March, 2022
W.P.Nos.6819, 6820, 6823, 6829, 6830 & 6832 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 28.03.2022
CORAM :
THE HONOURABLE MR.JUSTICE R.SURESH KUMAR
Writ Petition Nos.6819, 6820, 6823, 6829, 6830 & 6832 of 2022
and
W.M.P.Nos.6886, 6888, 6891, 6894, 6898 & 6899 of 2022
M/s.My Electronics,
Rep by its Proprietor Mr.M.Sakthivel …. Petitioner in all W.P's
-Vs-
The State Tax Officer,
Gudiyatham Assessment Circle (East),
Gudiyatham. …. Respondent in all W.P's
Prayer in W.P.No.6819 of 2022 : Writ Petition under Article 226 of the Constitution
of India praying for the issuance of a Writ of Certiorarified Mandamus calling for the
records of the respondent in TIN.No.33794242922/2010-11 dated 05.01.2022, quash
the same and further direct the respondent to follow the Circular.No.5 of 2021 dated
24.02.2021 and furnish the copy of the records relied on for the purpose of revision of
assessment and thereafter grant an opportunity of being heard by fixing a date, place
and time of hearing as directed by this Court in the case of the petitioner themselves
in W.P.Nos.275-279 of 2017 dated 05.01.2017 thereafter pass order in accordance
with the provisions of the Tamilnadu Value Added Tax Act, 2006.
Prayer in W.P.No.6820 of 2022 : Writ Petition under Article 226 of the Constitution
of India praying for the issuance of a Writ of Certiorarified Mandamus calling for the
records of the respondent in TIN.No.33794242922/2011-12 dated 05.01.2022, quash
the same and further direct the respondent to follow the Circular.No.5 of 2021 dated
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W.P.Nos.6819, 6820, 6823, 6829, 6830 & 6832 of 2022
24.02.2021 and furnish the copy of the records relied on for the purpose of revision of
assessment and thereafter grant an opportunity of being heard by fixing a date, place
and time of hearing as directed by this Court in the case of the petitioner themselves
in W.P.Nos.275-279 of 2017 dated 05.01.2017 thereafter pass order in accordance
with the provisions of the Tamilnadu Value Added Tax Act, 2006.
Prayer in W.P.No.6823 of 2022 : Writ Petition under Article 226 of the Constitution
of India praying for the issuance of a Writ of Certiorarified Mandamus calling for the
records of the respondent in TIN.No.33794242922/2012-13 dated 05.01.2022, quash
the same and further direct the respondent to follow the Circular.No.5 of 2021 dated
24.02.2021 and furnish the copy of the records relied on for the purpose of revision of
assessment and thereafter grant an opportunity of being heard by fixing a date, place
and time of hearing as directed by this Court in the case of the petitioner themselves
in W.P.Nos.275-279 of 2017 dated 05.01.2017 thereafter pass order in accordance
with the provisions of the Tamilnadu Value Added Tax Act, 2006.
Prayer in W.P.No.6829 of 2022 : Writ Petition under Article 226 of the Constitution
of India praying for the issuance of a Writ of Certiorarified Mandamus calling for the
records of the respondent in TIN.No.33794242922/2013-14 dated 05.01.2022, quash
the same and further direct the respondent to follow the Circular.No.5 of 2021 dated
24.02.2021 and furnish the copy of the records relied on for the purpose of revision of
assessment and thereafter grant an opportunity of being heard by fixing a date, place
and time of hearing as directed by this Court in the case of the petitioner themselves
in W.P.Nos.275-279 of 2017 dated 05.01.2017 thereafter pass order in accordance
with the provisions of the Tamilnadu Value Added Tax Act, 2006.
Prayer in W.P.No.6830 of 2022 : Writ Petition under Article 226 of the Constitution
of India praying for the issuance of a Writ of Certiorarified Mandamus calling for the
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W.P.Nos.6819, 6820, 6823, 6829, 6830 & 6832 of 2022
records of the respondent in TIN.No.33794242922/2014-15 dated 05.01.2022, quash
the same and further direct the respondent to follow the Circular.No.5 of 2021 dated
24.02.2021 and furnish the copy of the records relied on for the purpose of revision of
assessment and thereafter grant an opportunity of being heard by fixing a date, place
and time of hearing as directed by this Court in the case of the petitioner themselves
in W.P.Nos.275-279 of 2017 dated 05.01.2017 thereafter pass order in accordance
with the provisions of the Tamilnadu Value Added Tax Act, 2006.
Prayer in W.P.No.6832 of 2022 : Writ Petition under Article 226 of the Constitution
of India praying for the issuance of a Writ of Certiorarified Mandamus calling for the
records of the respondent in TIN.No.33794242922/2015-16 dated 05.01.2022, quash
the same and further direct the respondent to follow the Circular.No.5 of 2021 dated
24.02.2021 and furnish the copy of the records relied on for the purpose of revision of
assessment and thereafter grant an opportunity of being heard by fixing a date, place
and time of hearing as directed by this Court in the case of the petitioner themselves
in W.P.Nos.275-279 of 2017 dated 05.01.2017 thereafter pass order in accordance
with the provisions of the Tamilnadu Value Added Tax Act, 2006.
In all W.P's
For Petitioner : Mr.V.Sundareswaran
For Respondent : Mr.V.Prasanth Kiran,
Government Advocate
COMMON O R D E R
The issue raised in all these writ petitions is one and the same. Hence, with
the consent of the learned counsel for the petitioner as well as the learned
Government Advocate appearing for the respondent, all these writ petitions were
taken up together and are disposed of by this common order.
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W.P.Nos.6819, 6820, 6823, 6829, 6830 & 6832 of 2022
2. The petitioner is a dealer under the erstwhile TNVAT Act, 2006 (In short 'the
Act'). For the Assessment Years 2010-11 to 2015-16 there was revised assessment
order by order dated 14.10.2016. Aggrieved over the same, the said revised orders of
assessment were under challenge before this Court in the first round of litigation in
W.P.No.275 to 279 of 2017 in the matter of M/s.My Electronics Vs. Commercial
Tax Officer, Gudiyatham Assessment Circle, Gudiyatham, Vellore District.
3. A Learned Judge of this Court, by order dated 05.01.2017, having considered
the merits of the case was pleased to set aside those revised orders of assessment
and remitted the matter back to the respondent for reconsideration. While
reconsidering the same as per the direction of the learned Judge, the Respondent
Revenue shall furnish the requisite information and details, based on which he
proposes to assess the petitioner, based on the allegation that there has been a
purported suppression of sales, then, only after giving an opportunity to the petitioner
to file objection, final orders can be passed.
4. Thereafter notices seems to have been given, reply had also been given by
the petitioner/dealer and pursuant to which now on 05.01.2022 uniformly for all these
years, revised order of assessment have been passed confirming the proposal already
made with regard to the alleged suppression of sales and aggrieved over the present
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W.P.Nos.6819, 6820, 6823, 6829, 6830 & 6832 of 2022
orders dated 05.01.2022 in all these cases, the petitioner has chosen to file these Writ
Petitions with the respective prayer.
5. Heard the learned counsel for the petitioner who would point out that,
though a clearcut direction was given by this Court in the earlier round of litigation by
order dated 05.01.2017 to supply the requisite information and details to the
petitioner and to give an opportunity with regard to the objection to be made against
such supply of requisite information, now the impugned order has been passed
without supplying those materials or information. Thereby it is a clear violation of the
direction given by this Court and it also amounts to violation of principles of natural
justice, and therefore on that ground itself the petitioner is entitled to have successful
challenge against the impugned orders and therefore he seeks indulgence of this
Court against the impugned order.
6. The learned Government Advocate appearing for the respondent however,
would submit that, already there has been notices and replies between the Revenue
and the petitioner as has been referred in the reference column in the impugned order
itself where, details as to the information from the sellers of the petitioner had been
given in detail and therefore it cannot be stated that the Revenue has not supplied the
requisite information. Therefore on that ground, the petitioner cannot challenge the
impugned orders and the learned Government Advocate further submitted that, if at
all the petitioner is aggrieved over the orders of assessment which are impugned
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W.P.Nos.6819, 6820, 6823, 6829, 6830 & 6832 of 2022
herein, as against which he can very well prefer an appeal, without which, these Writ
Petitions since have been filed by the petitioner, the same cannot be entertained, he
contended.
7. I have considered the said rival submissions made by the learned counsel for
the petitioner as well as the learned Government Advocate appearing for the
respondent and have perused the materials placed before this Court.
8. In the order dated 05.01.2017, the learned Judge has passed the following
orders:
“8.1. Furthermore, the petitioner's submission that, no material was
provided, also appears to be correct. The respondent's approach, quite clearly, is
contrary to the ratio of the aforementioned judgments of this Court.
9. Therefore, the impugned orders are set aside. The respondent is,
however, given liberty to redo the assessments. Before proceeding to pass fresh
order of assessments, the respondent will serve written notice, calling upon the
petitioner to appear before him. Along with the notice, the respondent, will,
supply requisite information and details, based on which he proposes to assess
the petitioner, based on the allegation that there has been a purported
suppression of sales.
9.1. The petitioner will be given an opportunity to file fresh objections,
based on the information to be supplied by the respondent. It is only, thereafter,
that the matter will be heard and decided by the respondent.
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10. The captioned Writ Petitions are disposed of in the aforementioned
terms. However, there shall be no order as to cost. Consequently, connected
Miscellaneous Petitions are closed.”
9. While setting aside the earlier impugned orders and remanding the matter
back to the Respondent Revenue, such direction was given by the learned Judge as
quoted herein above, where, it was mandated that the requisite information and
details to be supplied by the Respondent Revenue to the petitioner, based on which
only the Revenue proposes to assess the petitioner, based on the allegation that there
has been a purported suppression of sales.
10. After supplying those requisite information and details, giving an
opportunity to file fresh objections by the petitioner, then only the final orders should
have been passed.
11. However, on perusal of the impugned orders including the reference
column, this Court finds that no such information had been supplied prior to the
passing of the impugned orders.
12. Though it was pointed out by the learned Government Advocate appearing
for the Respondent Revenue that in the orders itself which are impugned herein, the
details of the various sellers of the petitioner had been given as to how there has
been a sales suppression, however, these informations and details have not been
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given prior to the passing of the impugned orders. Therefore, the argument advanced
by the learned counsel for the petitioner is to be accepted as there has been a
violation of the direction given by this Court in the earlier order dated 05.01.2017.
13. In that view of the matter, this Court is inclined to dispose of these writ
petitions with the following order.
● That the impugned orders are set aside and the matters are remanded
back to the Respondent Revenue for reconsideration and while
reconsidering the same, the petitioner shall be given an opportunity to
make his objections by treating the impugned orders dated 05.01.2022, as
show cause notices and whatever information or details which have been
shown or stated in the impugned orders can be taken as the details and
information sought for to be supplied to the petitioner/dealer.
● Accordingly, it is open to the petitioner to make a reply or objection within
the time frame stipulated in this regard and thereafter, the assessing
authority, after giving an opportunity of hearing, shall pass final
assessment orders on merits and in accordance with law.
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14. With these directions and observations, these Writ Petitions are disposed of.
No Costs. Consequently, connected Miscellaneous Petitions are closed.
28.03.2022
Index : Yes/No
Internet : Yes/No
Anu/KST
To
The State Tax Officer,
Gudiyatham Assessment Circle (East),
Gudiyatham.
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W.P.Nos.6819, 6820, 6823, 6829, 6830 & 6832 of 2022
R. SURESH KUMAR, J.
Anu
W.P.Nos.6819, 6820, 6823,
6829, 6830 & 6832 of 2022
28.03.2022
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