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2024 Supreme(Online)(MAD) 186
HIGH COURT OF MADRAS
Honourable Mr Justice SENTHILKUMAR RAMAMOORTHY
TVL. SPX THERMAL EQUIPMENT AND SERVICE INDIA PRIVA – Appellant
Versus
THE ASSISTANT COMMISSIONER (ST) – Respondent
W.P.No.12292 of 2024 and W.M.P.Nos.13394 & 13395 of 2024
Mr. D. Vijayakumar, Mr. C. Harsha Raj,Additional Government Pleader (Tax)
The court has the power to direct the respondent to expeditiously dispose of a pending rectification petition, where the petitioner has raised valid concerns about errors in the assessment order.
Headnote:
Writ Petition - Assessment Order - Rectification Petition - Act Sections
Fact of the Case:
The petitioner challenged an assessment order dated 22.05.2023 through a writ petition. The petitioner filed a rectification petition dated 04.08.2023 on the basis that the assessment order contained errors, as the assessing officer had imposed liabilities on issues that had been decided in favor of the taxpayer under an earlier assessment order dated 26.02.2018.
Finding of the Court:
The court noted that the rectification petition dated 04.08.2023 was pending consideration. The court directed the respondent to consider and dispose of the rectification petition expeditiously, within 30 days from the date of receipt of a copy of the order, after providing a reasonable opportunity to the petitioner.
Issues: Whether the assessment order dated 22.05.2023 contained errors and should be rectified.
Ratio Decidendi: The court found it just and appropriate to direct the respondent to dispose of the rectification petition expeditiously, as the petitioner had raised valid concerns about errors in the assessment order.
Final Decision: The writ petition was disposed of by directing the respondent to consider and dispose of the rectification petition dated 04.08.2023 within 30 days from the date of receipt of a copy of the order, after providing a reasonable opportunity to the petitioner.
By this writ petition, the assessment order dated 22.05.2023 is challenged. An assessment order was issued against the petitioner in respect of transit sales made by the petitioner. On the basis that the order contained errors apparent inasmuch as the assessing officer travelled beyond the scope of proceedings and imposed liabilities on issues that had been decided in favour of the tax payer under the earlier assessment order dated 26.02.2018, the petitioner filed a rectification petition dated 04.08.2023. Such rectification petition has not been disposed of as on date. The present writ petition was filed in these facts and circumstances.
2. Learned counsel for the petitioner invited my attention to the rectification petition and pointed out that the assessment order dated 22.05.2023 had imposed tax liability on turnover of Rs.2,42,01,883/-, which was not a part of the original assessment order dated 26.02.2018. He further submitted that the turnover covered by C-Forms were taxed originally at 2%, whereas, the subsequent assessment order dated 22.05.2023 imposes tax thereon at 14.5%. 3. Mr. C. Harsha Raj, learned Additional Government Pleader, accepts notice for the respondent. He points out that the impugned assessment order is dated 22.05.2023 and that the petitioner has approached this Court after considerable delay especially considering the limitation period of 60 days for filing a statutory appeal. He also points out that the petitioner filed a rectification petition and cannot maintain two proceedings concurrently.
4. The admitted position is that the rectification petition dated 04.08.2023 is pending consideration. Such petition was filed on the basis that there are errors apparent in the assessment order dated 22.05.2023, especially in comparison to the earlier order dated 26.02.2018. In these circumstances, it is just and appropriate that the respondent be directed to dispose of the rectification petition expeditiously.
5. Hence, W.P.No.12292 of 2024 is disposed of by directing the respondent to consider and dispose of rectification petition dated 04.08.2023 within 30 days from the date of receipt of a copy of this order, after providing a reasonable opportunity to the petitioner. There shall be no order as to costs. Consequently, the connected miscellaneous petitions are also closed.
05.06.2024 Index : No Speaking Neutral Case Citation: No klt To The Assistant Commissioner (ST), Valluvarkottam Assessment Circle, No.10, Palaniyappa Maligai, 4th Floor, Greams Road, Chennai – 600 006.
SENTHILKUMAR RAMAMOORTHY,J klt and W.M.P.Nos.13394 & 13395 of 2024 05.06.2024
