2017 (4) TMI 1580 - HC - VAT and Sales Tax

Validity of assessment orders - Section 84 in Tamil Nadu VAT Act - HELD THAT - Though these writ petitions are filed challenging the orders of assessment dated 21.11.2014 and 22.12.2014 in respect of the assessment years 2011-12 and 2012-13 respectively, the learned counsel for petitioner submitted that suffice a direction is issued to the respondent to consider the application filed by the petitioner under Section 84 of the said Act and pass orders on the same on merits. It is seen that the petitioner has filed such application under section 84 of the said Act on 25.01.2017 and that the application is still pending for consideration before the respondent. Therefore, without expressing any view on the merits of the matter, these writ petitions are disposed of, only with a direction to the respondent to consider the application filed by the petitioner under section 84 of the said Act and pass orders on merits and in accordance with law - application disposed off.

Summary

Issues: Challenge to assessment orders for assessment years 2011-12 and 2012-13, direction sought for respondent to process application under Section 84 of Tamil Nadu VAT Act.

Analysis:

1. Challenge to Assessment Orders:
The writ petitions were filed to challenge the assessment orders dated 21.11.2014 and 22.12.2014 for the assessment years 2011-12 and 2012-13, respectively. The petitioner sought a direction for the respondent to consider their application filed under Section 84 of the Tamil Nadu VAT Act. The counsel for the petitioner emphasized the importance of the respondent reviewing the application and passing orders on its merits. However, the court refrained from expressing any opinion on the merits of the case but directed the respondent to evaluate the application under Section 84 and make a decision in accordance with the law. The court instructed that the respondent must provide a fair opportunity for the petitioner to present their case and ordered the assessment to be completed within four weeks from the date of receiving the court's directive.

2. Application under Section 84 of Tamil Nadu VAT Act:
The petitioner had submitted an application under Section 84 of the Tamil Nadu VAT Act on 25.01.2017. Despite the application being pending before the respondent, the court intervened to ensure that the respondent processes the application promptly. The court's direction emphasized the importance of the respondent considering the application and making a decision based on its merits. It was made clear that the respondent must conduct a thorough review, provide a chance for the petitioner to be heard, and ensure that the decision is made within a specific timeframe of four weeks from the receipt of the court's order. The court's decision highlighted the significance of procedural fairness and adherence to the legal requirements under the Tamil Nadu VAT Act.

In conclusion, the judgment by the Madras High Court addressed the challenges to assessment orders for specific years and the request for processing an application under Section 84 of the Tamil Nadu VAT Act. The court's directive focused on ensuring a fair consideration of the application by the respondent, emphasizing the need for a timely decision based on the merits of the case and in compliance with the relevant legal provisions.