2023 (2) TMI 987 - HC - VAT and Sales Tax

Validity of assessment order - case of petitioner is that despite seeking three weeks time to send a detailed reply by its communication dated 10.05.2022, the respondent has not considered the said request and has also not considered the 'C' and 'F' Declaration Forms submitted by the petitioner in the impugned assessment orders - violation of principles of natural justice - HELD THAT - This Court having noticed from the communication dated 20.01.2023 that the said acknowledgment has been duly acknowledged by the Deputy State Tax Officer - 2, Annur Circle, Coimbatore by name P.Vasagi, is of the considered view that the said communication was duly received by the respondent. However, to avoid any doubt, the petitioner will have to re-submit 'C' and 'F' Declaration Forms once again with the respondent. This Court is in agreement with the view taken by the learned Single Judge of this Court in M/s.Arvind Remedies Ltd., Vs. The Assistant Commissioner (CT), Vepery Assessment Circle, Chennai - 600 006 2016 (11) TMI 260 - MADRAS HIGH COURT . However, the petitioner will have to re-submit the 'C' and 'F' Declaration Forms with the respondent once again, within a time frame to be fixed by this Court and appear for personal hearing on the fixed date. In so far as the impugned assessment orders are concerned, since there is no violation of principles of natural justice till the date of the assessment orders, this Court is not interfering with the impugned assessment orders. However, in view of the fact that the petitioner has submitted the 'C' and 'F' Declaration Forms with the respondent on 20.01.2023, after passing of the impugned assessment orders, the petitioner is directed to file a fresh application under Section 84 of the TNVAT Act, 2006, seeking for rectification of the impugned assessment orders, enclosing the 'C' and 'F' Declaration Forms and all other required documents, within a period of one week from the date of receipt of a copy of this order. Petition disposed off.

Summary

Issues:
Challenging assessment orders under CST Act and TNVAT Act for violation of natural justice.

Analysis:
The Writ Petitions challenge assessment orders under the CST Act and TNVAT Act for the assessment years 2008-09, 2010-11, and 2012-13, citing violation of natural justice. Previously, the petitioner challenged assessment orders on the same ground, leading to a remand for fresh consideration adhering to natural justice principles. The petitioner contests the assessment orders on grounds including non-consideration of Declaration Forms and inadequate notice for a personal hearing.

The petitioner alleges submitting 'C' and 'F' Declaration Forms, but the respondent denies receiving them, raising doubts about acknowledgment authenticity. The respondent contends that even if notice for a personal hearing was delayed, the petitioner should have promptly informed the respondent, questioning the petitioner's diligence in communication.

Referring to a judgment, the petitioner argues that post-assessment submission of Declaration Forms can be treated as a rectification petition under Section 84 of the TNVAT Act. The judgment emphasizes the authority's power to accept forms post-assessment, supported by a circular empowering assessments' revision upon form submission.

Considering the legal position from the referred judgment, the Court directs the respondent to entertain the petitioner's rectification petitions, emphasizing acceptance of Declaration Forms post-assessment. The Court acknowledges the petitioner's recent submission of forms and orders a fresh rectification application within a week, followed by a personal hearing and final orders within four weeks, with a stay on coercive actions.

In conclusion, the Court upholds the assessment orders' validity but directs the petitioner to file a rectification application with the submitted forms, ensuring due process and rectification consideration within specified timelines to address the alleged violations of natural justice.