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2019 Supreme(Mad) 1088
IN THE HIGH COURT OF JUDICATURE AT MADRAS
M. SUNDAR, J.
V.L.S. Fibre, Rep. by its Partner V. Subramaniam, Avadi, Chennai – Petitioner
Versus
The Assistant Commissioner (ST), Avadi Assessment Circle, Avadi, Chennai – Respondent
W.P. Nos. 14197, 14198 & 14203 of 2019 & W.M.P. Nos. 14248, 14253, 14257 of 2019
Decided On : 01-07-2019
For the Petitioner:T. Mohan, Christopher Manoharan, Advocates.
For the Respondent:G. Dhanamadhri, Government Advocate (Taxes).
The judgment emphasizes the importance of adhering to principles of natural justice and providing a reasonable opportunity for a personal hearing before passing assessment orders.
Headnote:
Tamil Nadu Value Added Tax Act 2006 - Assessment Orders - Circular No.7/2014 - Principles of natural justice
Fact of the Case:
The writ petitions challenged assessment orders passed under the Tamil Nadu Value Added Tax Act 2006 without granting the petitioner an opportunity for a personal hearing and recording that the petitioner did not produce documents despite seeking time.
Finding of the Court:
The court set aside the impugned assessment orders and directed the respondent to hold a personal hearing, examine the documents already submitted, and pass fresh assessment orders within a specified timeframe.
Issues: The core issue was the denial of an opportunity for a personal hearing and the passing of assessment orders without granting time for the submission of documents.
Ratio Decidendi: The court emphasized the importance of adhering to principles of natural justice, as highlighted in Circular No.7/2014, which requires assessing officers to give dealers a reasonable opportunity before passing any order.
Final Decision: The impugned assessment orders were set aside, and the respondent was directed to conduct a personal hearing, examine the submitted documents, and pass fresh assessment orders within a specified timeframe.
(Prayer in W.P.No.14197 of 2019: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records of the impugned assessment order dated 31.01.2019 bearing reference No.TIN/33071301793/2012-13 and quash the same and further direct the Respondent to pass a fresh order of assessment for the Assessment Year TNVAT 2012-13 after providing an opportunity of personal hearing to the Petitioner.
W.P.No.14198 of 2019: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records of the respondent’s impugned letter dated 29.04.2019 bearing reference No.TIN/33071301793/2019/A3 together with impugned Notice in Form U dated 29.04.2019 and quash the same.
W.P.No.14203 of 2019: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records of the respondent’s impugned letter dated 31.01.2019 bearing reference No.TIN/33071301793/2013-14 and quash the same and further direct the Respondent to pass a fresh order of assessment for the Assessment Year TNVAT/2013-14 after providing an opportunity of personal hearing to the Petitioner.)
1. This common order will dispose of these three writ petitions.
2. Mr.T.Mohan, learned counsel representing the counsel on record for writ petitioner in these three writ petitions is before this Court. Ms.G.Dhanamadhri, Government Advocate on behalf of lone official respondent in all these three writ petitions is also before this Court.
3. With the consent of learned counsel on both sides, main writ petitions are taken up and are being disposed of. Therefore this common order will govern these three writ petitions.
4. This Court is informed without any disputation that these three writ petitions arise out of a common set of facts and that subject matter arises under Tamil Nadu Value Added Tax Act 2006 (Tamil Nadu Act No.32 of 2006)’ hereinafter ‘TNVAT ACT’ for brevity. This Court is also informed that these three writ petitions pertain to two Assessment Years, namely 2012-2013 and 2013-2014. While W.P.No.14197 of 2019 pertains to Assessment Year 2012-2013 and W.P.No.14203 of 2019 pertains to Assessment Year 2013-2014, the consequential Bank Attachment Order is challenged in W.P.No.14198 of 2019.
5. Without any disputation, both the learned counsel submitted that these three writ petitions are covered by an earlier order dated 10.06.2019 made in W.P.Nos.14955, 14957 & 14958 of 2019.
6. For the sake of convenience and clarity, entire aforementioned earlier order dated 10.06.2019 is extracted and reproduced as follows:
This common order will govern aforementioned three writ petitions. In other words, this common order will dispose of these three writ petitions on hand.
2. Mr.T.Mohan, learned counsel appearing on behalf of the counsel on record for the sole writ petitioner and Mr.M.Hariharan, learned Additional Government Pleader (AGP) on behalf of the sole respondent are before this Court.
3. This matter is listed under the caption ‘ADJOURNED ADMISSION’, but with the consent of learned counsel on both sides, main writ petitions are taken up, heard out and disposed of.
4. The core issue or in other words, the crux and gravamen of the bone of contention in all these three writ petitions is the same. This is not in dispute. In other words, there is no disputation or disagreement on this aspect of the matter.
5. Therefore, it will suffice to give a broad overview of bare minimum facts that are imperative for disposal of these three writ petitions.
6. In this backdrop, suffice to say that these writ petitions pertain to assessment orders passed by the respondent. While, 1st writ petition i.e., W.P.No.14955 of 2019 pertains to Central Sales Tax, the 2nd and 3rd writ petitions namely W.P.No.14957 of 2019 and W.P.No.14958 of 2019 pertain to the ‘Tamil Nadu Value Added Tax’ [‘TNVAT’] governed by the ‘Tamil Nadu V
