Back
IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. Saravanan, J
ANDAVAR TRADERS – Appellant
Versus
STATE TAX OFFICER – Respondent
W.P.No.8989 of 2026
| Table of Content |
|---|
| 1. procedural history of assessment and subsequent rectification requests under the tnvat act. (Para 1 , 2 , 3 , 4 , 5 , 6 , 7 , 8) |
| 2. direction to the tax authority to consider a rectification representation on merits and within a specified timeframe. (Para 9 , 10 , 11 , 12) |
ORDER
Mrs.K.Vasanthamala, learned Government Advocate, takes notice for the Respondent.
2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent.
3. Earlier, the petitioner suffered an adverse assessment order dated 12.10.2023 for the assessment year 2016-17. Aggrieved by the same, the petitioner filed an application for rectification under Section 84 of the TNVAT Act, 2006 on 19.01.2024.
4. Under these circumstances, the petitioner approached this Court in W.P.No.5417 of 2024, seeking to quash the aforesaid order and for a consequential direction to consider the petitioner’s application for rectification. The said writ petition was disposed of on 04.03.2024.
5. Pursuant thereto, a rectification order was passed on 05.07.2024 under Section 84 of the Tamil Nadu Act, whereby taxable turnover was determined.
6. Aggrieved by the same, the petitioner filed W.P.No.26871 of 2024, which came to be dismissed by order dated 11.09.2024 with the following observation:
“7. In the light of the above, this Writ Petition is dismissed. However, liberty is granted to the petitioner to challenge the Order dated 05.07.2024 by way of an Appeal before the Appellate Authority in the manner known to law within a period of 30 days from the date of receipt of a copy of this order, if he is so advised. No costs. Consequently, connected miscellaneous petition is closed.”
7. Thereafter, instead of filing an appeal, the petitioner has filed the present application seeking rectification under Section 84 , contending that there is no amount payable by the petitioner.
8. In the absence of relevant supporting materials, the reply filed by the dealer was not accepted and accordingly, the rectification petition under Section 84 came to be rejected. Consequently, the assessment was made under Section 27 of the TNVAT Act, 2006 for the year 2016-17.
ASSESSMENT DETAILS (Order dated 05.07.2024:
| Particulars | Amount (Rs.) |
| Taxable Turnover determined : | Rs.51,742,735.00 @5% |
| Taxable Turnover determined : | Rs.51,742,735.00 @14.5% |
| Total Taxable Turnover determined : | Rs.61,173,059.00 |
| Exemption allowed : | Rs.81,521,033.00 |
| Total Turnover determined : | Rs.142,694,092.00 |
| Tax Due : | Rs.3,954,534.00 |
| ITC Adjusted | Rs.2,961,131.00 |
| Tax Paid | Rs.993,403.00 [Rs.54904+Rs.938499] |
| Balance/Excess | NIL |
9. Considering the petitioner’s application/representation dated 07.01.2026, this Court is of the view that there is no impediment in directing the respondent to consider the petitioner’s application for rectification of the order dated 05.07.2024.
10. Accordingly, the respondent is directed to consider the petitioner’s application/representation dated 07.01.2026 on merits and in accordance with law and pass appropriate orders.
11. Such exercise shall be completed within a period of six (6) months from the date of receipt of a copy of this order.
12. This Writ Petition is disposed of with the above directions. No costs.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
