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TMI Blog2023 (2) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... Annur Circle, Coimbatore by name P.Vasagi, is of the considered view that the said communication was duly received by the respondent. However, to avoid any doubt, the petitioner will have to re-submit 'C' and 'F' Declaration Forms once again with the respondent. This Court is in agreement with the view taken by the learned Single Judge of this Court in M/s.Arvind Remedies Ltd., Vs. The Assistant Commissioner (CT), Vepery Assessment Circle, Chennai - 600 006 [ 2016 (11) TMI 260 - MADRAS HIGH COURT ] . However, the petitioner will have to re-submit the 'C' and 'F' Declaration Forms with the respondent once again, within a time frame to be fixed by this Court and appear for personal hearing on the fixed da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of violation of principles of natural justice. 2. This is the second round of litigation before this Court. Earlier, the petitioner had challenged the assessment orders also on the ground of violation of principles of natural justice. This Court by its order dated 24.02.2020 quashed the earlier assessment orders and remanded the matters back to the respondent for fresh consideration on merits and in accordance with law, after adhering to the principles of natural justice. Pursuant to the order dated 24.02.2020 passed in W.P.Nos.32277 of 2015, etc., batch, the assessment orders impugned in the present Writ Petitions have been passed. 3. The petitioner has challenged the impugned assessment orders on the following grounds: a) Desp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng on 02.12.2022 was received by them only on 02.12.2022 is to be accepted, the petitioner has not sent any communication to the respondent immediately thereafter informing them that they were unable to attend the personal hearing only due to the reason that they received the communication informing the date of personal hearing only on 02.12.2022. 7. Being a second round of litigation before this Court, the petitioner ought to have been diligent enough by communicating with the respondent in writing that they were unable to attend the personal hearing on 02.12.2022 only due to the reason that they had received the communication only on 02.12.2022 i.e., on the date of the personal hearing. Therefore, the second contention of the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... repelling such contention raised by the Revenue, the Hon'ble Full Bench of this Court observed as follows:- ....Given the assessing authority's undoubted power to allow further time for C forms to be filled on sufficient cause, the rest of it is mere procedure or follow up action. Where the assessing authority is satisfied, in a given case, about the existence of sufficient cause, it must necessarily be followed up by appropriate action, such as reopening the assessment already completed. Perhaps the requisite corrective action can be taken by invoking the assessing authority's statutory power of rectification of mistakes. Even otherwise, the implementation, in appropriate cases, of the power to allow further time cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fuse to accept C and F declaration forms, solely on the ground that they have been produced by the petitioner, after completion of the assessments. 8. In the light of the law laid down by the Hon'ble Supreme Court as well as the circular issued by the Commissioner of Commercial Tax, it would be well within the jurisdiction of the respondent to accept the forms and consider the same, in accordance with law. 9. Accordingly, there will be a direction to the respondent to entertain the petitioner's petitions under Section 84 of the TNVAT Act, dated 07.09.2016 for all the seven assessment years and direct the petitioner to appear in person and produce C and F declaration forms and on verification, the respondent shall r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the said communication was duly received by the respondent. However, to avoid any doubt, the petitioner will have to re-submit 'C' and 'F' Declaration Forms once again with the respondent. 12. This Court is in agreement with the view taken by the learned Single Judge of this Court in M/s.Arvind Remedies Ltd., Vs. The Assistant Commissioner (CT), Vepery Assessment Circle, Chennai - 600 006 case referred to supra. However, the petitioner will have to re-submit the 'C' and 'F' Declaration Forms with the respondent once again, within a time frame to be fixed by this Court and appear for personal hearing on the fixed date. 13. In so far as the impugned assessment orders are concerned, since there is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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