2014 (1) TMI 1256 - HC - VAT and Sales Tax

Waiver of pre deposit - 50% amount already deposited by appellant - Amount directed by Court also deposited by appellant - Held that - they have produced a certificate issued by the Commercial Tax Officer, Thiruchendur, dated 23.12.2013 which was given subsequent to the filing of the Writ Petitions under which the department has accepted that they have already collected a sum of Rs.3,83,09,388/- in respect of the ineligible ITC. This is for the year 2009-2010. It is also brought to the notice of this Court that subsequent to the passing of the impugned orders, the department have attached the bank account of the petitioner. In view of the order now passed and the petitioner is permitted to file appeal and they have already deposited a sum of Rs.50,00,000/- and a sum of Rs.17,73,707/- was appropriated from the bank account, the order of attachment of bank account will be raised - Decided in favour of assessee.

Summary

Issues Involved:
Challenging impugned proceedings for multiple assessment years, dispute over tax payment, appeal conditions, appellate authority's power, pre-deposit requirement, appellate timeline, bank account attachment.

Analysis:

Challenging Impugned Proceedings:
All writ petitions challenge the respondent's proceedings for various assessment years. Petitioner argues that assessment orders have been passed and amounts paid for some years, while re-assessment was done for others. They seek to file appeals without pre-deposit conditions due to alleged overpayment and incorrect assessment.

Dispute Over Tax Payment:
Petitioner contests the total revenue involved and argues against the reversal of input tax credit and consignment sales. The department claims a significant sum is due, requiring a 1/4th pre-deposit for appeals. Petitioner asserts they have already paid a substantial amount, exceeding the required pre-deposit.

Appeal Conditions and Appellate Authority's Power:
The Additional Government Pleader argues that appeal conditions should be addressed before the appellate authority, not the Writ Court. The Court acknowledges that interference with assessment orders is not within its purview, emphasizing the need for appeals to be filed before the appellate authority.

Pre-Deposit Requirement and Appellate Timeline:
Petitioner highlights the amount already paid and challenges the necessity of a 1/4th pre-deposit for appeals. The Court considers the petitioner's compliance with previous demands and directs the appellate authority to receive the appeal without insisting on the pre-deposit condition within a specified timeline.

Bank Account Attachment:
Following the impugned orders, the department attached the petitioner's bank account. However, with the permission to file appeals and the funds already deposited, the attachment order is lifted.

In conclusion, the Writ Petitions are disposed of with the directive for the appellate authority to entertain the appeals without the pre-deposit requirement, granting an extended timeline for appeal filing. The bank account attachment is lifted, and the matter is resolved without costs.