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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Mr. Justice C.Saravanan, J
Shree Ganesh Ventures – Appellant
Versus
Assistant Commissioner (ST) – Respondent
| Table of Content |
|---|
| 1. dispute over input tax credit (Para 2 , 3 , 4 , 5) |
| 2. petitioner challenges recovery notice (Para 6) |
| 3. court discusses merits of case (Para 8 , 9 , 10 , 11 , 12 , 13 , 14 , 15) |
| 4. timeliness of application under section 84 (Para 16 , 17 , 18) |
| 5. writ petition allowed (Para 19) |
ORDER :
C.Saravanan, J.
Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent.
2. This writ petition has been filed to call for the records in the impugned order passed by the respondent in TIN/33621101719/2013-2014 dated 11.05.2022 and quash the same and further direct the respondent to consider the application filed by the petitioner under Section 84 of the TNVAT Act, 2006 on its own merits and in accordance with law.
3. The dispute relates to denial of input tax credit in terms of Section 19(5)(c) and 19(2)(V) of the TNVAT Act, 2006. The petitioner had earlier suffered an Assessment order dated 24.06.2016 for the Assessment Year 2013-2014, wherein, the following amounts were confirmed against the petitioner.
| Sl.No. | Reversal of Input Tax Credit amount confirmed under Section 19(5)(c) | Reversal of Input Tax Credit amount confirmed under Section 1 |
The court affirmed that a timely application under Section 84 of the TNVAT Act, 2006 can be considered despite prior delays in appeals, especially when merits are supported by established legal prece....
The main legal point established in the judgment is the application of Section 84 of the Tamil Nadu Value Added Tax Act, 2006, which empowers the authorities to rectify an error apparent on the face ....
No time limitation exists under Section 22(4) of the Tamil Nadu Value Added Tax Act for issuing assessment orders when conditions are met; penalties under Section 22(5) are valid for up to six years.
The main legal point established in the judgment is the application of the best judgment method due to the petitioner's failure to respond to summons, and the provision for rectification of the order....
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