Madras High Court
The State Of Tamil Nadu vs Tvl.P.L.A.Agencies on 4 March, 2025
Author: G.Jayachandran
Bench: G.Jayachandran
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 04.03.2025
CORAM:
THE HONOURABLE DR.JUSTICE G.JAYACHANDRAN
AND
THE HON'BLE MS JUSTICE R.POORNIMA
C.M.P(MD)No.3304 of 2025
in
TCR(MD)SR.N0.32556 of 2018
and
TCR(MD)SR.No.32556 of 2018
The State of Tamil Nadu,
represented by the Deputy Commissioner(CT),
Trichy ... Petitioners/Petitioner in C.M.P(MD)No.
3304 of 2025
.Vs.
Tvl.P.L.A.Agencies,
No.10-A,Alexandria Road,
Contonment,Trichy-1.
... Respondent/Respondent in C.M.P(MD)No.
3304/2025
PRAYER in C.M.P(MD)No.3304 of 2025: Civil Miscellaneous Petition filed
under Order IV and Rule 9(4) of A.S Rules to condone the delay of 2328 days in
representing the Tax Case Revision filed against the order made in M.T.S.A.No.
58 of 2016, dated 23.11.2027, before the Tamil Nadu Sales Tax Appellate
1/7
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Tribunal(Additional Bench), Madurai.
PRAYER IN TCR(MD)SR.No.32556 of 2018: Tax Case Revision filed under
Section 60(1) of the TNVAT Act, 2006 praying his Court to set aside the order
made in M.T.S.A.NO.58 of 2016, dated 23.11.2017, on the file of the Tamil Nadu
Sales Tax Appellate Tribunal(Additional Bench), Madurai and to confirm the
order passed by the Assessing Authority.
For Petitioner/
Petitioner : Mr.D.Gandhiraj
Special Govt.Pleader
COMMON ORDER
DR.G.JAYACHANDRAN,J.
AND
R.POORNIMA,J.
This Civil Miscellaneous Petition is filed to condone the delay of 2328
days in representing the Tax Case Revision filed against the order made in
M.T.S.A.No.58 of 2016, dated 23.11.2027, before the Tamil Nadu Sales Tax
Appellate Tribunal(Additional Bench), Madurai.
2.Heard the learned counsel for the Petitioner/Petitioner and perused the
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materials placed before this Court.
3.It is a case connected with the revenue of the State. Vide order, dated
3.4.2013, the Assessing Authority had redetermined the turn over of the assessee
at Rs.39,61,50,770/- and imposed Value Added Tax which reversed Input Tax
Credit Reversal at Rs.10,50,235/- along with penalty of Rs.6,31,598/- The
Petitioner being aggrieved by the said Input Tax Credit Reversal and Penalty, had
preferred an appeal before the Appellate Deputy Commissioner(Commercial
Tax), Trichy. The appeal was partly allowed vide order, dated 26.09.2013,
wherein, the assessment made on the turn over of Rs.38,40,508/- been set aside
and remanded to the Assessing Officer. The corresponding levy of penalty of
Rs.6,31,598/- also set aside and remanded back to the Assessing Officer to verify
and pass fresh order in accordance with law. The State had taken up the matter on
further appeal before the Tribunal.
4,The Tamil Nadu Sales Tax Appellate Tribunal(Additional Bench) at
Madurai vide its order, dated 23.11.2017 relied upon the dictum laid down by
the Honourable Supreme Court in IFB Industries Limited .vs. The State of
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Kerala reported in (2012) 49 VST 19SC) and few other judgments. Following
the said dictum held that reversal of Input Tax Credit by the Assessing Authority
ignoring the discount enjoyed by the assessee, was not correct. Consequently, the
order of the First Appellate Authority was upheld. As a result, the Second Appeal
preferred by the Government before the Tribunal was dismissed. The said order
of the Tribunal is sought to be challenged in TCR(MD)SRNo.32556 of 2018 with
delay. Papers were returned to cure certain defects on 10.8.2018.The Department
has failed to cure the defect in time and represent the papers. 2328 days delay has
incurred in representing the delay papers and C.M.P(MD)No.3304 of 2025 is
filed to condone the said delay in representation. The affidavit filed by the Joint
Commissioner(Sales Tax),Trichy to justify the delay appears to be a false reason.
According to the affidavit, there was some delay in getting sanction from the
Additional Chief Secretary/Commissioner of Commercial Taxes due to
administrative reasons. According to the deponent of the affidavit, more than 7
years delay is on the ground of administrative reasons to get sanction from the
Additional Chief Secretary/Commissioner of Commercial Taxes which only
reflects the inefficacy of the department in dealing with the issues connected
with revenue loss to the State. This Court cannot affix its seal of approval for
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such inefficacy for condoning the delay. Hence the Petition to condone the delay
of 2328 days in representing the above Tax Case Revision stands dismissed.
Consequently, the Tax Case Revision at SR stage stands dismissed No costs.
[G.J.,J.] [R.P.,J.]
04.03.2025
NCS : Yes/No
Index : Yes / No
Internet : Yes / No
vsn
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DR.G.JAYACHANDRAN, J.
and
R.POORNIMA ,J.
vsn
COMMON ORDER MADE IN
in
TCR(MD)SR.N0.32556 of 2018
and
04.03.2025
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