2017 (3) TMI 116 - HC - VAT and Sales Tax

Denial of exemptions - denial on the ground that C and F Forms, bill of lading were not legible - Held that - those aspects could be examined by the respondent/assessing officer, if, a petition is moved, in that behalf u/s 84 of the TNVAT Act, 2006 - impugned order is set aside, with liberty to the respondent/assessing officer to redo the assessment - petition allowed by way of remand.

Summary

Issues involved:
1. Opportunity to file declarations in Form C and F and produce relevant Bills of Lading.
2. Tax demanded for goods covered by C Form and those not covered, exemptions claimed for stock transfer, and disallowed high sea sales.
3. Proper remedy for the case regarding the disallowed exemptions and high sea sales.
4. Setting aside the impugned order and directing the respondent/assessing officer to redo the assessment.

Analysis:
1. The petitioner sought an opportunity to file declarations in Form C and F and produce relevant Bills of Lading. The tax demanded for goods covered by C Form and those not covered was specified. Exemptions claimed for stock transfer and disallowed high sea sales were also mentioned, along with the corresponding tax amounts.

2. The court noted that the respondent proceeded to disallow exemptions for high sea sales solely based on the visibility of bills of lading. The petitioner claimed to possess the necessary declarations and documents, which could be presented before the assessing officer.

3. The court considered the submission made by the respondent's counsel regarding the possibility of filing a petition under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. However, it was observed that such a petition may not be the appropriate remedy based on the circumstances of the case.

4. The court set aside the impugned order and directed the respondent/assessing officer to redo the assessment. The petitioner's authorized representative was instructed to appear before the officer with the declarations in Form C and F, as well as the relevant Bills of Lading. The officer was given the liberty to fix a convenient date for the assessment and was directed to provide a personal hearing to the petitioner's representative before passing a fresh order. It was emphasized that the officer must issue a speaking order and provide a copy to the petitioner's representative.

In conclusion, the writ petition was closed with the specified directions for the reassessment process, ensuring a fair opportunity for the petitioner to present the required documents and receive a well-reasoned order from the assessing officer.