2017 (4) TMI 1264 - HC - VAT and Sales Tax

Revision of assessment - section 84 of TNVAT Act 2006 - It is contended by the petitioner that these petitions filed under Section 84 of the said Act have to be taken up first and decided before ever deciding the issue with regard to the revision of assessment as sought to be done - Held that - This Court at this stage is not expressing any view on the claim made by the petitioner as it is for the the respondent to consider and decide on its own merits and in accordance with law - petitions disposed of only by directing the respondent to consider the petitions filed under section 84 of TNVAT Act 2006.

Summary

Issues:
Seeking direction for disposal of petitions under Section 84 of Tamil Nadu VAT Act, 2006 for assessment years 2013-14, 2014-15, and 2015-16.

Analysis:
The petitioner filed three writ petitions requesting a direction for the respondent to dispose of petitions under Section 84 of the Tamil Nadu VAT Act, 2006, dated 31.03.2017, concerning assessment years 2013-14, 2014-15, and 2015-16. The petitioner argued that these petitions under Section 84 should be decided before any revision of assessment, as proposed by the respondent through notices dated 29.12.2016, 05.01.2017, and 13.01.2017. The petitioner believed that success under Section 84 might eliminate the need for revision. The court refrained from expressing a view on the petitioner's claim, leaving it to the respondent's discretion to consider and decide on its merits and in compliance with the law. Consequently, the court disposed of the writ petitions by directing the respondent to evaluate the Section 84 petitions dated 31.03.2017 for all three assessment years and issue orders based on merit and legal provisions, allowing the petitioner a personal hearing. The respondent was instructed to complete this process within three weeks of receiving a copy of the court's order, with no additional costs incurred. The connected miscellaneous petitions were subsequently closed.