Writ challenge to sales tax recovery notice declined where objections and later developments could be placed before the assessing authority.

A writ challenge to a show-cause notice for recovery of sales tax with interest was declined where the petitioner could place objections and later developments before the assessing authority. The court noted that the tax had already been paid, the BIFR scheme covered penalty and interest on delayed payment, and the petitioner's application under the Samadhan Scheme was pending. In these circumstances, the matter was left to be considered at the notice stage by the respondent, and writ adjudication was not undertaken on merits.

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Issues: Whether the writ petition challenging the show-cause notice under the Tamil Nadu General Sales Tax Act, 1959 should be entertained when the petitioner could place its objections and subsequent developments before the assessing authority.

Analysis: The demand notice related to recovery of sales tax with interest under section 24(3) of the Tamil Nadu General Sales Tax Act, 1959. The Court noted that the BIFR scheme covered penalty and interest on belated tax payment, while the tax itself had already been paid. It also noticed that the petitioner's application under the Samadhan Scheme was pending and that the petitioner could raise all subsequent developments before the respondent in reply to the notice. In these circumstances, the Court found that the matter did not call for writ adjudication at that stage.

Conclusion: The writ petition was not entertained on merits against the show-cause notice, and the petitioner was left to file objections before the respondent.

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