2021 (9) TMI 1328 - HC - VAT and Sales Tax

Violation of principles of natural justice - seeking to Mandamus the respondent to furnish copies of documents and statements said to have been collected from the writ petitioner's vendors and other persons for the two assessment years - assessment orders have not been served on writ petitioner - HELD THAT - Captioned writ petitions are disposed of as closed, recording the stated position of the Revenue (as submitted by the learned Revenue counsel).

Summary

Issues:
1. Request for copies of documents and statements collected from the petitioner's vendors.
2. Validity of assessment under the Tamil Nadu Value Added Tax Act for the assessment years 2009-2010 and 2014-2015.
3. Service of assessment orders on the petitioner.

Analysis:
1. The learned Senior Advocate representing the petitioner submitted that the main issue in the writ petitions pertains to the Tamil Nadu Value Added Tax Act, specifically focusing on the assessment years 2009-2010 and 2014-2015. The petitioner sought a Mandamus directing the respondent to provide copies of documents and statements obtained from the petitioner's vendors and other individuals. The petitioner argued that failure to furnish these documents has vitiated the assessment conducted under Section 27 of the TNVAT Act following a deemed assessment under Section 22(2) of the same Act.

2. The State counsel, representing the respondent, acknowledged that assessment orders had been issued for both assessment years in question, with the orders being finalized on a specific date. The State counsel further stated that the assessment process had been completed, and the petitioner would need to challenge the assessment orders if deemed necessary. The petitioner's Senior Counsel highlighted that they had not received copies of the assessment orders, emphasizing the importance of serving the orders to enable the petitioner to consider challenging them.

3. In response to the concerns raised by the petitioner's counsel regarding the non-receipt of assessment orders, the Revenue counsel assured that the assessment orders would be served on the petitioner promptly. The court clarified that the petitioner retained the right to challenge the assessment orders, and all related issues raised in the writ petitions remained open for consideration should the petitioner decide to contest the assessments. Ultimately, the court disposed of the writ petitions and associated miscellaneous petitions, noting the assurance provided by the Revenue counsel regarding the service of assessment orders, and decided that there would be no costs imposed in the matter.