9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (5) TMI 447 - HC - VAT and Sales TaxValidity of assessment order - petitioner claims to have filed a petition under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 already on 20.03.2020 before the respondent. The learned counsel for the petitioner submitted that the said application filed under Section 84 of the TNVAT Act, 2006 is still pending - HELD THAT - Since this Court is not inclined to entertain the writ petition by going into the merits of the impugned order, suffice to dispose the writ petition only with the following directions, which, in the considered view of this Court, would protect the interest of both parties. If any such application under Section 84 of the TNVAT Act, 2006, as claimed by the petitioner, is filed on 20.03.2020 and the same is pending as on today, the same shall be considered by the respondent on its own merits and an order shall be passed on the same in accordance with law, within a period of 8 weeks from the date of receipt of a copy of this order.
Issues Involved:
Challenge to assessment order for the assessment year 2012-2013. Analysis: The High Court of Madras, with Mr. Justice K. Ravichandrabaabu presiding, heard a writ petition challenging an assessment order dated 14.11.2019 for the assessment year 2012-2013. The learned Government Advocate for the respondent pointed out that the issue at hand is narrow, leading the court to decide on the petition at the admission stage itself. Despite the petitioner's counsel raising various contentions against the assessment order on its merits, the court refrained from delving into the matter due to the petitioner's claim of having filed an application under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 on 20.03.2020, which is still pending. The respondent's advocate expressed uncertainty about the existence of such an application, necessitating further verification. In light of the pending application under Section 84 of the TNVAT Act, 2006, the court opted not to entertain the writ petition on the merits of the assessment order. Instead, the court issued specific directions to safeguard the interests of both parties. The directions included a mandate for the respondent to consider the pending application within 8 weeks from the date of the court's order and to provide the petitioner with a personal hearing before making a decision under Section 84 of the TNVAT Act, 2006. Additionally, the court ordered a stay on any coercive action against the petitioner until a decision is reached on the application. It was explicitly stated that if no such application exists or is pending, the directions issued by the court would automatically stand vacated. The judgment concluded with the decision to not impose any costs and the closure of connected miscellaneous petitions.
|
