2017 (8) TMI 1555 - HC - VAT and Sales Tax

Validity of assessment order - TNVAT Act - petitioner's case is that in the impugned order there are calculation mistakes and the same has been passed without taking note of the specific objections raised by the petitioner - principles of natural justice - HELD THAT - This Court grants an opportunity to the petitioner to file a petition under Section 84 of the TNVAT Act, within a period of one week from the date of receipt of a copy of this order and on receipt of the petition, the respondent shall consider the same and pass an order on merits and in accordance with law after affording an opportunity of personal hearing to the petitioner, within a period of two weeks from the date of receipt of the petition. Petition allowed by way of remand.

Summary

Issues:
Challenge to assessment order under TNVAT Act for 2015-2016 due to calculation errors and lack of consideration of objections raised by petitioner.

Analysis:
The petitioner challenged an assessment order under the Tamil Nadu Value Added Tax Act, 2006 for the year 2015-2016, citing calculation mistakes and failure to address specific objections raised. The petitioner submitted objections after receiving details from the official website, but the respondent completed the assessment without a personal hearing. The court noted the errors pointed out by the petitioner as calculation errors.

The court granted the petitioner an opportunity to file a petition under Section 84 of the TNVAT Act within one week from receiving the court's order. Upon receiving the petition, the respondent was directed to consider it and pass an order on merits after providing a personal hearing to the petitioner within two weeks. No coercive action was to be taken against the petitioner until the new order was passed. The writ petition was disposed of without costs, and the connected miscellaneous petition was closed.