2007 (2) TMI 614 - HC - VAT and Sales Tax

Issues involved:
1. Issuance of a writ of certiorari to call for the records of the respondent in CST 641959/2003-04 and quash the order dated November 8, 2006.
2. Issuance of a writ of certiorari to call for the records of the respondent in TNGST No. 2023076/04-05, quash the order dated November 8, 2006, and direct the respondent to follow the orders of the Appellate Assistant Commissioner.
3. Challenge of revised assessment orders passed on November 8, 2006, under section 12A of the Tamil Nadu General Sales Tax Act, 1959.
4. Legal sustainability of the revised assessment orders in light of the appellate authority's decision in favor of the petitioner.
5. Maintainability of writ petitions in view of the availability of alternative remedy.

Analysis:
1. The petitioner filed Writ Petition No. 5383 of 2007 seeking a writ of certiorari to challenge the order dated November 8, 2006, in CST 641959/2003-04. The petitioner, a dealer in industrial gas, contended that the revised assessment orders passed on November 8, 2006, were not legally sustainable as the appellate authority had already decided in the petitioner's favor on October 27, 2006. The court held that the impugned revised assessment orders could be set aside, directing the petitioner to appear before the assessing officer and present the appellate authority's order for further consideration.

2. In Writ Petition No. 5384 of 2007, the petitioner sought a writ of certiorari to challenge the order dated November 8, 2006, in TNGST No. 2023076/04-05. The petitioner argued that the revised assessment orders should be quashed, and the respondent should follow the orders of the Appellate Assistant Commissioner. The court noted that the petitioner's contention was based on the appellate authority's decision in favor of the petitioner on October 27, 2006. Consequently, the court set aside the impugned orders and directed the petitioner to submit objections for further consideration.

3. The challenge in both petitions revolved around the revised assessment orders passed on November 8, 2006, under section 12A of the Tamil Nadu General Sales Tax Act, 1959. The petitioner argued that these orders were not legally sustainable as the appellate authority had already ruled in the petitioner's favor on October 27, 2006. The court agreed with the petitioner's contention and set aside the revised assessment orders, providing an opportunity for the petitioner to present objections based on the appellate authority's decision.

4. The court emphasized the duty of the quasi-judicial authority to follow the appellate authority's order when an assessment order has been appealed. In this case, the appellate authority had decided in favor of the petitioner on October 27, 2006, but the decision was not served on the petitioner before the impugned orders were passed on November 8, 2006. The court concluded that the impugned revised assessment orders could be set aside, allowing the petitioner to present the appellate authority's order for further consideration.

5. The issue of maintainability of the writ petitions was raised, arguing that writ petitions are not maintainable due to the availability of alternative remedies. However, the court proceeded to analyze the merits of the case and ultimately set aside the impugned orders, directing the petitioner to appear before the assessing officer with objections based on the appellate authority's decision. The court concluded by closing the connected miscellaneous petitions without costs.

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