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2023 (1) TMI 787 - HC - GSTValidity of impugned assessment order - seeking direction to the respondent to decide on the rectification petition within a time frame to be fixed by this Court - HELD THAT - In view of the consent view expressed by the learned counsel on either side, this court is inclined to give direction to the respondent to decide the rectification petition filed under Section 84 of the TNVAT Act, 2006 and pass appropriate order on merits and in accordance with law, within a period of twelve weeks from the date of receipt of a copy of this order. Further, this Court directs the respondent not to enforce the assessment order dated 22.08.2022, till the disposal of the rectification petition. The petition is closed.
Issues:
Challenge to reassessment order under TNVAT Act, 2006 for the assessment year 2012-13. Analysis: The petitioner, a Private Limited Company engaged in automotive coatings paints and chemicals, challenged the reassessment order dated 22.08.2022 under the TNVAT Act, 2006. The petitioner claimed ITC on SEZ sales, stock transfers, and interstate sales, along with concessional levy on the sale of industrial inputs. The respondent proposed to reverse ITC on interstate sales without C Forms and stock transfers not covered by declarations, and disallow the concessional rate of tax on industrial inputs. The petitioner submitted detailed replies challenging the proposals and explaining discrepancies in turnovers. The impugned order contained errors, prompting the petitioner to file a rectification petition under Section 84 of the TNVAT Act, 2006, requesting the respondent to pass orders, which was not done. The petitioner then filed a writ petition seeking to quash the impugned order. The petitioner argued that the rectification petition, if decided, would render the impugned order invalid. The Government Advocate for the respondent assured that the rectification petition would be decided according to the law. After hearing both sides and examining the evidence, the court directed the respondent to decide on the rectification petition within twelve weeks and refrain from enforcing the assessment order until the rectification petition is disposed of. The court closed the writ petition without costs, along with connected miscellaneous petitions.
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