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2019 (9) TMI 1678 - HC - VAT and Sales TaxRejection of the Samadhan applications followed by an order dated 14.11.2017 - HELD THAT - Today the learned Government Advocate, on instructions from the officials who are present in the Court, undertakes that the order dated 14.11.2017 will be withdrawn forthwith, since it has been passed even during the subsistence of order of stay passed by this Court. In response to notice dated 08.09.2011, a copy of which has been supplied to the learned counsel on record for the petitioner, the petitioner will appear before the Joint Commissioner (Sales Tax) North (R1) on (Monday) 30.09.2019 at 10.30 a.m. and an order shall be passed either rejecting/accepting the Samadhan application in accordance with the provision of the Scheme within a period of four weeks thereafter. No further hearing notice need be issued to the parties in this regard. Petition disposed off.
Issues: Jurisdictional error in issuance of notices under Tamil Nadu Sales Tax (Settlement of Arrears Act and Rules) Scheme; Proceeding with rejection of Samadhan applications during pendency of writ petitions.
The judgment pertains to challenges against notices issued under the Tamil Nadu Sales Tax (Settlement of Arrears Act and Rules) Scheme dated 26.05.2010. The Scheme mandates filing applications for Samadhan within three months from the Act's commencement. However, in this case, applications were submitted on 25.08.2010. Section 6 requires the designated authority to verify application particulars and determine payable amounts. Notably, the Joint Commissioner (Sales Tax) North is the appropriate authority, yet notices were issued by the Assistant Commissioner (Commercial Taxes) HarbourV Assessment Circle, indicating a jurisdictional error. The learned Government Advocate representing the respondents agrees with the jurisdictional error, leading to the impugned notices being set aside. Despite a stay order issued by the Court on 19.01.2011, the 1st respondent proceeded to propose rejection of Samadhan applications and subsequently rejected them on 14.11.2017. Subsequently, upon the Court's directive, officials assured the withdrawal of the 14.11.2017 order due to its issuance during the stay period. In response to a notice dated 08.09.2011, the petitioner is directed to appear before the Joint Commissioner (Sales Tax) North on 30.09.2019 for a decision on the Samadhan application within four weeks. The Court disposes of the writ petitions accordingly, with connected miscellaneous petitions closed and no costs imposed.
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