2019 (10) TMI 1495 - HC - VAT and Sales Tax

Validity of assessment order - Assessee had filed the present writ petition straightaway once the order of assessment is passed - reply to the notice of proposal not filed - HELD THAT - Perusal of the order impugned would show that the notice of proposal dated 09.11.2018 though was served on the Assessee/petitioner on 14.11.2018, he has not filed his objection nor sought for extension of time - On the other hand, the Assessee, had filed the present writ petition straightaway once the order of assessment is passed. Therefore, the petitioner is not entitled to raise all the points in this writ petition touching upon the factual aspects of the matter, when he has admittedly, not filed any reply to the notice of proposal. Under such circumstances, it is for the petitioner to agitate the matter before the next fact finding authority, viz., the Appellate Authority, so that the factual aspects of the matter can be considered and decided, as claimed by the petitioner. Without expressing any view on the merits of the matter, this Writ Petition is disposed of only by granting liberty to the petitioner to file an appeal against the order impugned in this writ petition within a period of two weeks from the date of receipt of a copy of this order.

Summary

Issues Involved:
Challenge to assessment order for the assessment year 2002-2003 without filing objections or seeking extension of time.

Analysis:
The High Court of Madras addressed a writ petition challenging an assessment order dated 27.12.2018 for the assessment year 2002-2003. The court noted that the petitioner did not respond to the notice of proposal dated 09.11.2018 served on 14.11.2018, nor did the petitioner seek an extension of time to respond. The court highlighted that the petitioner directly filed the writ petition after the assessment order was passed, without addressing the factual aspects in the reply to the notice of proposal. Consequently, the court ruled that the petitioner cannot raise all points in the writ petition related to the factual aspects since no reply was filed earlier. The court advised the petitioner to address the matter before the Appellate Authority to consider and decide on the factual aspects. The court disposed of the writ petition by granting liberty to the petitioner to file an appeal against the impugned order within two weeks from receiving a copy of the order. The court emphasized that any appeal filed would be considered by the Appellate Authority on its merits, and appropriate orders would be passed in accordance with the law, without being bound by the period of limitation. No costs were awarded, and connected miscellaneous petitions were closed as a result of the judgment.