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2019 (6) TMI 1692 - HC - VAT and Sales TaxLegality of Auction notice - Validity of the provisions of Section 19(11) of Tamil Nadu Value Added Tax Rules 2007 is pending before the Hon ble Supreme Court. HELD THAT - Hon ble Supreme Court in the case of ALD AUTOMOTIVE PVT. LTD. VERSUS THE COMMERCIAL TAX OFFICER NOW UPGRADED AS THE ASSISTANT COMMISSIONER (CT) ORS. 2018 (10) TMI 814 - SUPREME COURT has upheld the validity of Section 19(11) of the said Act. Since the only ground raised by the petitioner has been negatived in the decision of Hon ble Supreme Court there is no reason to interfere with the auction notice. As held in the aforesaid decision of the Hon ble Supreme Court the petitioner in the instant case is also granted liberty to file a statutory appeal against the Assessment Orders within a period of 60 days from the date of receipt of a copy of this order. Petition dismissed.
Issues involved:
Challenge to auction notice validity based on Section 19(11) of Tamil Nadu Value Added Tax Rules, 2007 pending before Supreme Court. Analysis: The petitioner sought the quashing of proceedings in the first respondent, challenging the validity of an auction notice dated 28.02.2017 in Na.Ka.A3/498/2013. The main contention was regarding the validity of Section 19(11) of the Tamil Nadu Value Added Tax Rules, 2007, pending before the Supreme Court. The court heard arguments from the petitioner's counsel, the Additional Government Pleader for the first respondent, and the Government Advocate for the second respondent. The Government Advocate informed the court that the Supreme Court, in the case of ALD Automotive Pvt. Ltd. Vs. Commercial Tax Officer, had upheld the validity of Section 19(11) of the said Act. Since the petitioner's sole ground of challenge was negated by the Supreme Court's decision, there was no basis to interfere with the auction notice. The court noted that the petitioner, similar to the case in the Supreme Court decision, was granted the liberty to file a statutory appeal against the Assessment Orders within 60 days from receiving a copy of the order. In conclusion, the court dismissed the Writ Petition, citing the Supreme Court's decision upholding the validity of Section 19(11) of the Tamil Nadu Value Added Tax Rules, 2007. No costs were awarded, and all connected miscellaneous petitions were closed as a result of the judgment.
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