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2015 (10) TMI 2601 - HC - VAT and Sales TaxVires of Section 19(1), 19(10) and 19(11) of the Tamil Nadu Value Added Tax Act, 2006 and Rule 10(2) of the Tamil Nadu Value Added Tax Rules, 2007 - whether Section 19(1), 19(10) and 19(11) of the Tamil Nadu Value Added Tax Act, 2006 and Rule 10(2) of the Tamil Nadu Value Added Tax Rules, 2007 are inconsistent with the charging Section 3 and the General Scheme of annual assessment under Sections 20,21,22 of the Tamil Nadu Value Added Tax Act, 2006? - Held that - the issue involved in these Writ Petitions have been elaborately dealt with by a Division Bench of this Court in the case of USA Agencies Versus The Commercial Tax Officer 2013 (8) TMI 532 - MADRAS HIGH COURT where the Division Bench of this Court has rejected the similar contentions raised by the petitioners herein - Writ Petitions are dismissed holding that Section 19(11) is a valid piece of legislation which cannot be struck down as being either unreasonable or discriminatory and violative of Article 265 and 360A of the Constitution of India - decided against petitioner.
Issues:
Challenge to the validity of certain sections of the Tamil Nadu Value Added Tax Act, 2006 and Rules under Article 226 of the Constitution of India. Analysis: The judgment by the High Court of Madras involved a series of Writ Petitions challenging the validity of Section 19(1), 19(10), and 19(11) of the Tamil Nadu Value Added Tax Act, 2006, along with Rule 10(2) of the Tamil Nadu Value Added Tax Rules, 2007. The petitioners sought a declaration that these provisions were inconsistent with the charging Section 3 and the general scheme of annual assessment under Sections 20, 21, and 22 of the Act. They contended that these provisions were arbitrary, irrational, and infringed upon their rights guaranteed under Articles 14 and 19(1)(g) of the Constitution of India. Additionally, the petitioners challenged the reversal of Input Tax Credit under Section 19(11) of the Act. During the hearing, it was brought to the Court's attention that a Division Bench of the same Court had previously addressed similar contentions in a different case and rejected them. The Division Bench's judgment highlighted the procedure for challenging final assessment orders and show cause notices, emphasizing the statutory appeal process and the timeline for submitting explanations to the assessing authority. Based on the Division Bench's ruling, the Court dismissed the current Writ Petitions, affirming the validity of Section 19(11) as a piece of legislation that could not be invalidated for being unreasonable, discriminatory, or in violation of specific articles of the Constitution of India. In conclusion, the Court's decision upheld the validity of Section 19(11) of the Tamil Nadu Value Added Tax Act, 2006, and rejected the petitioners' claims challenging the constitutionality of certain provisions. The judgment emphasized the importance of following statutory procedures for challenging assessment orders and show cause notices, as outlined in the Division Bench's previous ruling. The Writ Petitions were dismissed, and no costs were awarded in the matter.
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