Madras High Court
Vehicle Components India Pvt. Ltd vs The Assistant Commissioner (St) on 1 February, 2024
Author: Senthilkumar Ramamoorthy
Bench: Senthilkumar Ramamoorthy
W.P.No.2086 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.02.2024
CORAM
THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
Writ Petition No.2086 of 2024
and W.M.P.No.2231 of 2024
Vehicle Components India Pvt. Ltd.,
Represented by its authorised signatory,
Door No.2/758, M.M.Nagar,
Mookandapalli, Hosur-635 126. ... Petitioner
-vs-
The Assistant Commissioner (ST),
Hosur (South)-I. ... Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, to issue a Writ of Certiorarified Mandamus calling for the records of
the respondent's endorsement dated 13.12.2023 in petitioner's letter dated
07.12.2023 and quash the same and direct the respondent to revise/rectify
the assessment order dated 29.06.2006 in CST No.994127/2014-2015 on
the basis of the declaration form submitted vide letter dated 07.12.2023.
For Petitioner : Mr.Adithya Reddy
For Respondent : Ms.Amirta Poonkodi Dinakaran
Government Advocate (T)
1/6
https://www.mhc.tn.gov.in/judis
W.P.No.2086 of 2024
ORDER
The petitioner assails an endorsement dated 13.12.2023 on the
petitioner's letter dated 07.12.2023 to the effect that the C Forms submitted
by the petitioner cannot be considered because the time limit prescribed in
such regard lapsed.
2. The petitioner asserts that it effected inter-state sales in the year
2014-2015 by availing of concessional rate of interest on condition that C
Forms should be submitted. The petitioner further asserts that many of its
suppliers did not provide C Forms within the stipulated time and that the
company closed down in the meantime. It is further stated that since the
petitioner did not have any staff in Hosur, the matter missed the attention of
the management. Eventually, it is stated that the petitioner was put on notice
about recovery proceedings and, thereafter, the petitioner obtained and
submitted the C Forms on 07.12.2023. By making an endorsement on the
petitioner's letter dated 07.12.2023, the request for acceptance and
consideration of the C Forms was rejected.
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3. Learned counsel for the petitioner submits that the impugned
endorsement calls for interference in as much as the respondent was under
the mistaken impression that the period of limitation is prescribed in Section
27 of the Tamil Nadu Value Added Tax Act, 2006 (the TNVAT Act). He
submits that Rule 12 of the Central Sales Tax (Registration and Turnover)
Rules, 1957 (the 1957 Rules) governs the issue and enables the acceptance
of C Forms belatedly for sufficient cause.
4. Ms.Amirta Poonkodi Dinakaran, learned Government Advocate,
accepts notice on behalf of the respondent. By inviting my attention to the
judgment of the Full Bench of this Court in State of Tamil Nadu v.
Arulmurugan and Company (Arulmurugan), (1982) 51 STC 381 (Madras),
she submits that delay may be condoned only if sufficient cause is shown.
5. From the above submissions, it is evident that the impugned
endorsement was made based on a misconception with regard to the
applicable provisions. Since the power to condone delay for sufficient cause
was recognised by the Full Bench of this Court in Arulmurugan, it was
incumbent upon the respondent to examine whether the petitioner satisfied
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the requirements for condoning delay. Therefore, the impugned endorsement
calls for interference.
6. For reasons set out above, the impugned endorsement is quashed
and the matter is remanded for reconsideration. After providing a reasonable
opportunity to the petitioner, the respondent is directed to reconsider the
matter by taking into account all applicable provisions, including Rule 12 of
the Central Sales Tax (Registration & Turn Over) Rules, 1957, and the
judgment of the Full Bench of this Court referred to above. This exercise
shall be completed within a period of two months from the date of receipt of
a copy of this order.
7. The writ petition is disposed of on the above terms. There will be
no order as to costs. Consequently, connected miscellaneous petition is
closed.
01.02.2024
Index : Yes / No
Internet : Yes / No
Neutral Citation: Yes / No
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To
https://www.mhc.tn.gov.in/judis
The Assistant Commissioner (ST),
Hosur (South)-I.
SENTHILKUMAR RAMAMOORTHY,J
https://www.mhc.tn.gov.in/judis
kj
01.02.2024
https://www.mhc.tn.gov.in/judis
