2024 (6) TMI 902 - HC - VAT and Sales Tax

Challenge to assessment order - without giving adequate time for the petitioner to produce documents required, the impugned assessment orders have been passed - violation of principles of natural justice - HELD THAT - This Court is of the view that these Writ Petitions are nothing but an abuse of court proceedings. Since these Writ Petitions have been filed in time within few days after the impugned assessment orders were passed on the aforesaid dates, the petitioner is directed to file statutory appeals before the Appellate Authority under Section 107 of the TNGST Act, 2017 within a period of 30 days from the date of receipt of a copy of this order. Needless to state, the petitioner shall make pre-deposit as is contemplated under the provisions of TNGST Act, 1959 and TNVAT Act, 2006. Petition dismissed.

Summary

Issues involved:
The petitioner challenged impugned assessment orders and consequential orders in the Writ Petitions.

Details of the Judgment:

Issue 1: Previous Litigation
- The petitioner had previously approached the Court regarding pre-assessment notices and assessment orders for different assessment years.
- The Court disposed of earlier Writ Petitions and directed the petitioner to reply to pre-assessment notices, leading to the current assessment orders being challenged.

Issue 2: Disposal of Writ Petitions
- The Court remitted the case back to the respondent for passing speaking orders based on internal communication between the respondent and the Enforcement Wing.
- The petitioner was directed to obtain a copy of relevant letters and provide collateral evidence to support their claims.
- The respondent was instructed to pass appropriate orders within specific timeframes.

Issue 3: Adequacy of Hearing
- The petitioner was given two opportunities for personal hearings but claimed inadequate time to produce required documents.
- The petitioner alleged that assessment orders were passed without sufficient time for document submission.

Issue 4: Court's Decision
- The Court deemed the Writ Petitions as an abuse of court proceedings due to being filed shortly after the assessment orders.
- Directed the petitioner to file statutory appeals before the Appellate Authority within 30 days and make pre-deposit as per relevant Acts.
- Dismissed the Writ Petitions without costs and closed connected Miscellaneous Petitions.

This judgment highlights the legal process involved in challenging assessment orders, the importance of providing evidence and following procedural requirements, and the Court's stance on abuse of court proceedings.