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TMI Blog2024 (2) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... o the interest of the Revenue, would no longer survive rather also become non est . Since it is found that the direction issued by this Court vide order dated 22.04.2022 made in W.P.Nos.34578 and 36676 to 36691 of 2015 has been misconceived by both the petitioner and the Revenue, in the peculiar circumstances, we are inclined to permit the assessee / petitioner herein to submit the documents in support of his claim before the Tribunal within a period of four weeks from the date of receipt of a copy of this judgment. Petition disposed off. - And W.P.Nos.19222, 19324, 19327, 19329, 19332, 19227, 19240, 19246, 19330, 19333, 19336, 19338, 19341, 19344, 19347 and 19351 of 2023 And W.M.P.Nos.18604, 18608, 18611, 18612, 18614,18615, 18620, 18622, 18623, 18624, 18626, 18627, 18453, 18454, 18456, 18457, 18472, 18474, 18478, 18480, 18585, 18586, 18592, 18593, 18594, 18595, 18597, 18598, 18599, 18600, 18601 and 18602 of 2023 Honourable Mr. Justice R. Mahadevan And Honourable Mr. Justice Mohammed Shaffiq O.S.A.Nos.86 and 99 of 2023 For the Appellants : Mr.Haja Nazirudeen, AAG Assisted by Mr.M.Venkateswaran, SGP For the Respondents : Mr.S.R.Sundar for R1, Mr.R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 258 to 266 of 2003 filed by the petitioner herein under section 36 of the TNGST Act in relation to the assessment years from 1990-91 to 1998-99 under the TNGST Act and CST Act respectively, were dismissed. All the said writ petitions were disposed of, by a common order dated 22.04.2022, passed by the Division Bench of this court. From a perusal of the same, it is evident that during the course of the hearing of the above writ petitions i.e., W.P.Nos.34578 and 36676 to 36691 of 2015, the learned counsel for the petitioner submitted that the petitioner would confine himself to a request for an opportunity to produce the relevant documents inasmuch as the Tribunal had dismissed all the above appeals without granting him adequate opportunity to produce the relevant documents. The learned Government Advocate produced a communication dated 22.04.2022 received from the second respondent herein, wherein the Revenue / Department expressed its willingness to extend another opportunity to the petitioner herein to put forth his case and to submit necessary documents. In view of the submissions made by either side, this Court was pleased to remit the matter back directing the petitioner to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny further. 5. In the meanwhile, the Official Liquidator / 3rd respondent in the present writ petitions in W.P.Nos.19222 of 2023 etc. batch, filed a Company Application No.416 of 2022 in Company Petition No. 243 of 1997 seeking permission of this Court to restrict the claim of the Commercial Tax Officer from Rs. 39,17,33,335/- to Rs. 37,79,839/- in view of re-assessments dated 31.05.2022 for the assessment years 1990-91 to 1998-99 under the TNGST Act and CST Act respectively resulting in reduction of the liability. By order dated 09.02.2023, the learned Judge allowed the said application as prayed for. Aggrieved by the same, the department has preferred OSA No. 99 of 2023. 6. The Revenue has taken out an application viz., C.A. No. 221 of 2023 in C.P.No.243 of 1997, by stating that the orders of assessment dated 31.05.2022 were made on a misconception as to the nature of the direction issued by this Court in the earlier round of litigation. It was also submitted that the direction issued by this Court to the petitioner was to produce the documentary evidence and to put forth his submissions before the authority concerned . The expression authority concerned mentioned in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Judge dated 13.04.2023 in Company Application No.221 of 2023 insofar as the direction was issued to the Revenue to obtain clarification from the Division Bench of this Court with regard to the term authority concerned mentioned in the order dated 22.04.2022, viz., whether it was the Appellate Tribunal or the Assessing authority. While the above original side appeals are pending, the first respondent had proceeded to pass the orders dated 03.06.2023 under section 32 of the TNGST Act. 9. Thus, the short question that arises for consideration in these writ petitions is, whether the direction issued by this Court on 22.04.2022 in the writ petitions viz., WP. No.34578 and 36676 to 36691 of 2015, to the petitioner herein to submit the necessary documents before the authority concerned was intended to mean the 'Tribunal' or the 'Assessing Authority'. In this connection, it may be relevant to extract the prayer made in the said writ petitions and the operative portion of the order dated 22.04.2022 passed by this court, which read as under: Writ Petitions filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorarified Mandamu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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