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2018 (2) TMI 1544 - HC - VAT and Sales TaxValidity of assessment order - TNGST Act - CST Act - Held that - this Court deems it appropriate to grant liberty to the petitioner to file an application under Section 55 of the TNGST Act which is a power given to rectify any error apparent on the face of record - petition disposed off.
Issues:
Challenging assessment order under TNGST Act and CST Act for the assessment year 1992-93. Analysis: The petitioner filed a writ petition challenging the assessment order dated 30.10.2008 under the TNGST Act for the assessment year 1992-93. The court noted that the assessing officer raised doubts regarding the nature of transactions and relationship between the petitioner and their dealers in Kerala. The court observed that the assessing authority did not outrightly reject the petitioner's case but entertained doubts without granting an opportunity for further clarification. Consequently, the court granted liberty to the petitioner to file an application under Section 55 of the TNGST Act to rectify any error apparent on the face of the record. The petitioner was directed to file the application within four weeks, and the respondent was instructed to offer a personal hearing and pass a reasoned order on merits in accordance with the law. Regarding the assessment under the CST Act, the court disposed of the writ petition similarly to the TNGST Act assessment. The petitioner was directed to file a petition under Section 55 of the TNGST Act within four weeks to clarify the findings of the assessing officer. The respondent was required to provide a personal hearing and issue a reasoned order on merits. The court highlighted that the issues involved in the writ petition required adjudication into disputed questions of fact, which could not be done through a writ petition. Therefore, the petitioner was granted the opportunity to address these issues through the statutory remedy provided under Section 55 of the TNGST Act. The court emphasized the importance of providing an opportunity for clarification and further submissions before finalizing the assessment, ensuring a fair and just process for both parties.
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