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2017 Supreme(Mad) 2882
IN THE HIGH COURT OF JUDICATURE AT MADRAS
T.S. SIVAGNANAM, J.
Tvl. The Zigma Technologies India Pvt. Ltd. - Petitioner
Vs.
The Assistant Commissioner (CT)(FAC) - Respondent
W.P. Nos. 26442 & 26443 of 2017; W.M.P. Nos. 28138 & 28139 of 2017
Decided On : 10-10-2017
Advocate Appeared:
For the Petitioner: Mr. R. Senniappan
For the Respondent: Mr. K. Venkatesh
Violation of principles of natural justice in the assessment process.
Headnote:
Natural Justice - Assessment Orders - Violation of Principles of Natural Justice
Fact of the Case:
The petitioner, a registered dealer under the Tamil Nadu Value Added Tax Act, challenged assessment orders for 2014-2015 and 2015-2016, citing violation of natural justice principles due to lack of opportunity to file objections.
Finding of the Court:
The Court found that the impugned assessment orders were passed without giving the petitioner adequate opportunity to file objections, violating principles of natural justice.
Issues: Violation of principles of natural justice in the assessment process.
Ratio Decidendi: The court held that the assessment orders were in violation of principles of natural justice due to the failure to furnish all relevant details and provide the assessee with adequate opportunity to file objections.
Final Decision: The Writ Petitions were allowed, the impugned orders were set aside, and the matter was remanded to the respondent for fresh consideration. The respondent was directed to furnish all relevant details and the petitioner was given the opportunity to submit objections and have a personal hearing for the reassessment.
Heard Mr. R. Senniappan, learned counsel for the petitioner and Mr. K. Venkatesh, learned Government Advocate is accepting notice for the respondent. With the consent on either side, these writ petitions are taken up for disposal.
2. The petitioner, who is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006, has challenged the assessment orders for the years 2014-2015 and 2015-2016. The main ground on which the impugned orders have been challenged is on the ground that it violates the principles of natural justice. On receipt of pre-revision notices dated 07.04.2017, the petitioner submitted a letter dated 12.06.2017 to the Assessing Officer requesting for adjournment. However, without taking into consideration the said representation, the impugned assessment orders have been passed stating that the petitioner has not filed objection to the pre-revision notices.
3. The learned Government Advocate appearing for the respondent, on instruction, submits that the Assessing Officer has received a letter dated 12.06.2017, but on account of transfer, the assessments have been completed. Since the impugned assessment orders have been passed based on mismatch, as culled out from the official website and on the alleged ground that the petitioner has effected purchases from registration certificate cancelled dealers, this is a case where the respondent should have furnished all details and given the assessee, adequate opportunity to file their objections. Thus, this Court is satisfied that the impugned assessment orders are in violation of principles of natural justice.
4. In the result, the Writ Petitions are allowed. The impugned orders are set aside and the matter is remanded to the respondent for fresh consideration. The respondent is directed to furnish all the relevant details based on which revision of assessment is proposed within a period of 15 days from the date of receipt of copy of this order. On receipt of those details, the petitioner is directed to submit their objections within a period of 15 days thereafter. On receipt of the objections, the respondent shall fix a specific date for personal hearing who were the petitioner or their authorised representative and redo the assessment in accordance with law. No costs. Consequently, connected miscellaneous petitions are closed.
