2021 (2) TMI 1155 - HC - VAT and Sales Tax

Passing of assessment orders - case of petitioner is that It was thus incumbent upon the Officer to have passed orders of assessment on or before 23.8.2019, instead of which he issues a notice on 28.08.2019 granting one more opportunity of personal hearing - HELD THAT - In the affidavit filed in support of this writ petition, the only ground raised is that the timelines fixed by this Court on 20.06.2019 have not been adhered to. This ground fails in light of the reply of the petitioners dated 12.07.2019 requesting the officer to keep the matters in abeyance till such time the batch is decided by the Bench. There are no merit in these writ petitions - Let notice be issued afresh and proceedings concluded after hearing the petitioners in accordance with law.

Summary

Issues:
1. Challenge to notices issued under Tamil Nadu General Sales Tax Act, 1956 for the periods 2002-03, 2003-04, and 2004-05.
2. Compliance with earlier court order directing assessment de novo within a specified timeline.
3. Request to keep matters in abeyance pending decision by the Second Bench.
4. Adherence to timelines set by the court.

Analysis:
The judgment pertains to a challenge against notices issued under the Tamil Nadu General Sales Tax Act, 1956 for specific periods. The court had previously set aside an order of assessment under the Tamil Nadu Value Added Tax Act, 2006 and directed the Assessing Authority to conduct a fresh assessment within a specified timeline. However, the Authority failed to comply with the timeline, leading to the issuance of a fresh notice for a personal hearing, contrary to the court's directions. The petitioner argued that the timelines were not adhered to, but it was revealed that the petitioner had requested to keep the matters in abeyance until a decision by the Second Bench. The revenue's counsel highlighted that a Full Bench order favored the revenue on the issue. Consequently, the court found no merit in the petitioner's argument and dismissed the writ petition, directing fresh notice to be issued for proceedings to be concluded lawfully.

The judgment emphasizes the importance of compliance with court directions and timelines in legal proceedings. It underscores the significance of parties' actions, such as requesting matters to be kept in abeyance, and how they can impact the outcome of a case. The reference to a Full Bench order further highlights the relevance of precedent in legal decisions. The dismissal of the writ petition signifies the court's commitment to upholding the rule of law and ensuring proceedings are conducted in accordance with legal requirements. Overall, the judgment showcases the judicial process of evaluating arguments, considering past decisions, and delivering a reasoned decision based on the facts and legal principles involved.