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TMI Blog2021 (3) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (for brevity, the VAT Act) and the Central Sales Tax Act, 1956, has filed this writ appeal being aggrieved by the order dated 15.10.2020 passed in W.P.No.5407 of 2017 filed by them challenging the assessment order dated 15.9.2016 passed under the provisions of the VAT Act for the year 2012-13. 3. The learned Single Judge did not go into the merits of the matter, but rejected the said writ petition on the ground that there has been an alternate remedy available under the provisions of the the VAT Act, that the said writ petition was filed beyond the maximum time limit stipulated under the VAT Act for filing the appeal and that therefore, it was not maint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Article 226 of the Constitution of India is an absolute bar. We are of the said view after noting the observations/findings rendered by the Hon'ble Supreme Court in the following paragraphs : "11. In the backdrop of these facts, the central question is: whether the High Court ought to have entertained the writ petition filed by the respondent? As regards the power of the High Court to issue directions, orders or writs in exercise of its jurisdiction under Article 226 of the Constitution of India, the same is no more res integra. Even though the High Court can entertain a writ petition against any order or direction passed/action taken by the State under Article 226 of the Constitution, it ought not to do so as a matter of course w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would issue a writ which may be inconsistent with the legislative intent regarding the dispensation explicitly prescribed under Section 31 of the 2005 Act. That would render the legislative scheme and intention behind the stated provision otiose. ...... 19........ Pertinently, no finding has been recorded by the High Court that it was a case of violation of principles of natural justice or non compliance of statutory requirements in any manner. Be that as it may, since the statutory period specified for filing of appeal had expired long back in August, 2017 itself and the appeal came to be filed by the respondent only on 24.9.2018, without substantiating the plea about inability to file appeal within the prescribed time, no indulgence cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue and (v) if there has been violation of the principles of natural justice, the Court will step in and exercise its jurisdiction under Article 226 of The Constitution of India. 8. Further, it would be highly beneficial to refer to the celebrated decision of the Constitution Bench of the Hon'ble Supreme Court in the case of Mafatlal Industries Ltd. Vs. Union of India [reported in 1997 (5) SCC 536] wherein it was held that the jurisdiction of the High Courts under Article 226 and that of the Hon'ble Supreme Court under Article 32 of The Constitution of India could not be circumscribed by the provisions of the Enactment (Central Excise Act) and they would certainly have due regard to the legislative intent evidenced by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3; 2. Difference of taxable turnover noticed between Annexure II and Form-I return for February 2013; 3. ITC reversal under Section 19(9) of the TNVAT Act, 2006 on invisible loss @ 10% on Rs. 5,14,595/-; 4. Sale of plant and equipments taxable @ 5%; 5. Deemed sale value of taxable goods declared as exempted purchases in the monthly returns; 6. TDS not deducted on the addition of buildings @ 2% under Section 13; 7. TDS not deducted on the dyeing contract charges @ 5% under Section 13; 8. Dyeing charges received in the course of inter-state trade not covered by 'C' declaration warrants reversal of ITC under Section 19(5)(c); and 9. No recorded evidence produced for sales return of Rs. 80,827/- taxable @ 5%." 8. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3,55,741/- disclosed as deletion under Note 11, Part B "Capital WIP' was actually an R.O. Plant held as capital WIP, which was later capitalized on 01.9.2012. Hence, the said transaction did not involve a real deletion of capital asset but a capitalization of work-in-progress only. This certificate is issued upon express request by the client and to be used for the purpose of producing to VAT Authorities and not for any other purpose without our written consent." 12. No doubt, the said certificate dated 16.2.2017 is much after the assessment order dated 15.9.2016. Nevertheless, had an opportunity been granted to the appellant to produce the books of accounts and other records, in all probabilities, the dispute would have been resolve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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