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ANITA SUMANTH
Tvl. Yedakadu Tea Manufacturing Company Pvt. Ltd. , Represented by its Managing Director, K. Sadhiq, Nilgiris – Appellant
Versus
State Tax Officer, Uthagai South – Respondent
JUDGMENT
(Common Prayer: Writ Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the records on the files of the respondent in CST.348588/2007-08, 2009-10, 2011-12, 2013-14 2014- 15 dated 04.03.2019 and Tin No.33132600784/2014-15 and quash the same as being without jurisdiction and authority of law and contrary to the principles of natural justice.)
Common Order
1. The petitioner challenges orders of assessment passed under the provisions of the Central Sales Tax Act, 1956 for the periods 2007-08, 2009-10, 2011-12, 2013-14 and 2014-15 and also under the provisions of the Tamil Nadu Value Added Tax Act, 2006 for the period 2014-15, all dated 04.03.2019.
2. The petitioner is a dealer and assails the assessments on several grounds including specifically that no opportunity was granted to it prior to framing of the impugned assessments. Admittedly, the assessments have been made based upon the returns filed by third party dealers as reflected in the website of the Commercial Taxes Department. Inter alia, the respondent has also obtained and utilised the data from check-posts as well as other connected records pertaining to other
The importance of providing an opportunity to the assessee prior to framing assessments and the directive to follow the procedure outlined in Circular No. 5/2021 for dealing with mismatch cases.
The court emphasized the importance of following the prescribed procedure for addressing mismatch issues under the Tamil Nadu Value Added Tax Act, 2006.
The main legal point established in the judgment is the importance of complying with Circular No.5 of 2021 and awaiting pending decisions in related cases before completing assessments.
An assessing authority cannot unilaterally fasten tax liability based on third-party transactions without providing the assessee a fair opportunity to cross-examine or contest the validity of those s....
When an assessment order is passed ex parte due to the assessee's inability to participate, the court, in the interest of natural justice, may set aside the order and remand the matter to the assessi....
The central legal point established in the judgment is the requirement to adhere to principles of natural justice in GST assessment proceedings, the consideration of Circular No.183 in addressing mis....
Court sets aside ex parte GST assessment on equitable grounds, remands for fresh hearing after 25% deposit, emphasizing opportunity for assessee to submit explanations despite prior non-participation....
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