9911796707
TMI Blog2022 (10) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... 7792 and 7803 of 2022 filed by the appellant herein. 2. The appellant is a registered dealer under the Tamil Nadu Value Added Tax Act, 2006 (in short, "the TNVAT Act"). They are engaged in the business of wholesale and retail trading of biscuits. According to the appellant, they are regularly submitting their return of income to the respondent. Accordingly, they filed their returns for the assessment years from 2012-2013 to 2014-2015 and paid taxes. The respondent also passed the orders of deemed assessment under Section 22 (2) of the TNVAT Act by accepting the turnover reported by the appellant. Subsequently, the respondent took up the returns for detailed scrutiny under Section 22 (3) of the Act and issued show cause notices dated 24.01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant to produce the documentary evidence in support of their claim. Finding no response on the same, the appellant preferred the instant writ petitions by invoking Article 226 of the Constitution of India, to issue a Writ of Certiorari to quash the revised orders of assessment dated 04.05.2021, 16.04.2021 and 08.06.2021 for the assessment years under consideration. 4. The learned Judge, by the common order dated 01.04.2022 dismissed the writ petitions filed by the appellant herein, by observing as follows: "8. As has been rightly pointed out by the learned Government Advocate, it is for the petitioner to approach the appellate authority and when they file an appeal, if there is any delay the same has to be explained, especially on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the documents by the appellant to the respondent is neither wilful nor wanton. It is also submitted that the appellant has now, engaged a new accountant and taken steps to comply with the defects pointed out by the respondent. Therefore, if an opportunity is given to the appellant, they will be in a position to satisfy the respondent with regard to the genuineness of the claim made by them. To that extent, the learned counsel prayed for allowing the writ appeals by setting aside the order impugned herein. 6. On the above contentions, the learned Government Advocate appearing for the respondent would submit that the orders, which were impugned in the writ petitions, are appealable orders and therefore, the appellant must be relegated to ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for re-assessment, they had entrusted the matter to their Accountant, who was not in a position to submit the documentary evidence, as he had contracted Covid-19 infection and hospitalised, which fact was not aware of the appellant. When the same was brought to the notice of the respondent and an opportunity was requested for production of the documentary evidence by the appellant, the respondent refused to accept the same and passed the revised orders of assessment. The said orders were also confirmed by the learned Judge, by dismissing the writ petitions on the ground of availability of alternative appeal remedy to the appellant. 10. Having regard to the above facts and circumstances of the case and having regard to the explanation giv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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