2021 (4) TMI 782 - HC - VAT and Sales Tax

Recovery Proceedings - notices of recovery titled 'urgent notices' - TNGST Act - CST Act - HELD THAT - Learned Government Advocate for the respondent circulates a copy of notice dated 25.03.2021, issued on the same date by RPAD setting out the correct enactments, period of assessment and break-up of tax, surcharge, interest and penalty. The impugned notices contain glaring factual arrears, the impugned notices dated 02.12.2019 and 07.102.2020 are quashed and the writ petitions are allowed.

Summary

Issues:
Challenge to recovery notices issued to a sole proprietary, Errors in the impugned notices, Quashing of impugned notices, Receipt of corrected notice, Closure of connected Miscellaneous Petitions.

Analysis:
The judgment pertains to the challenge against recovery notices issued to a sole proprietary. The respondent had filed a compilation of documents showing orders of assessment under the Tamil Nadu General Sales Tax Act, 1959, and Central Sales Tax Act, 1956, raising demands of tax and penalties. The impugned notices contained errors such as mentioning the wrong enactment, period, and amounts. The Government Advocate sought time to issue a fresh notice with correct particulars. Subsequently, a corrected notice was circulated, setting out the accurate enactments, assessment period, and financial details. Based on this, the impugned notices were quashed, and the writ petitions were allowed.

The petitioner's counsel confirmed the receipt of the corrected notice on a specific date. The judgment concluded by closing the connected Miscellaneous Petitions without imposing any costs. The decision highlights the importance of accuracy in legal notices and the need for correct particulars to be provided to the concerned parties. The Court's intervention in quashing the erroneous notices demonstrates the significance of procedural correctness in legal proceedings to uphold the principles of natural justice and fairness.