2018 (7) TMI 2004 - HC - VAT and Sales Tax

Validity of assessment order - TNVAT Act - reason for passing the impugned orders is on account of the conduct of the petitioners because they did not respond to the revision notices dated 02.2.2018 nor attended the personal hearing afforded by the respondent on 12.3.2018 - HELD THAT - The matters are remanded to the respondent for a fresh consideration. The petitioners are directed to file Form WW within one week from the date of receipt of a copy of this order and pay penalty for belated submission of Form WW - petition allowed by way of remand.

Summary

Issues:
Challenging assessment orders under the Tamil Nadu Value Added Tax Act, 2006 for the year 2016-17 due to non-response to revision notices and personal hearing.

Analysis:
The High Court of Madras heard writ petitions challenging assessment orders under the Tamil Nadu Value Added Tax Act, 2006 for the year 2016-17. The impugned orders were passed due to the petitioners' failure to respond to revision notices and attend a personal hearing. The petitioners requested an opportunity to submit Form WW and pay a penalty for belated submission, citing relevant case law. The court considered the submissions and allowed the writ petitions. The impugned orders were set aside, and the matters were remanded to the respondent for fresh consideration. The petitioners were directed to file Form WW within one week and pay the penalty. Upon compliance, the respondent was instructed to reconsider Form WW, provide a personal hearing, and redo the assessments in accordance with the law. No costs were awarded, and the connected Writ Miscellaneous Petitions were closed.

This judgment highlights the importance of responding to revision notices and attending personal hearings in tax assessment matters. It also underscores the significance of complying with procedural requirements, such as submitting necessary forms and paying penalties for belated submissions. The court's decision to remand the matters for fresh consideration emphasizes the principle of fairness and due process in administrative proceedings. The reliance on previous case law demonstrates the relevance of legal precedents in shaping judicial decisions and ensuring consistency in the application of laws.