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of <h1>Court directs petitioner to submit written and verbal submissions to authority within four weeks</h1> <h3>ALD Automative Private Limited rep. By its Exective, Taxation Sri B.R. Babu Versus Assistant Commissioner (CT), Vadapalani Assessment Circle, Chennai</h3> ALD Automative Private Limited rep. By its Exective, Taxation Sri B.R. Babu Versus Assistant Commissioner (CT), Vadapalani Assessment Circle, Chennai - TMI Issues:- Timeliness of assessment order vis-a-vis filing of writ appeal in Form WW- Requirement of audit report submission under section 63-A of the Tamil Nadu Value Added Tax Act, 2006- Failure to utilize the opportunity for audit leading to adverse order and subsequent writ petitionAnalysis:The petitioner challenged an assessment order dated 08.12.2014, contending that the authority passed the order in October before the deadline for filing a writ appeal in Form WW by 31st December. The petitioner cited section 63-A of the Act and Rule 16-A of the Rules, emphasizing the requirement to submit an audit report within the prescribed period. The petitioner claimed to have submitted objections via courier, which were allegedly ignored by the respondent.The respondent argued that as per section 63-A, the petitioner should have audited the accounts and submitted the report within the specified timeframe. The respondent asserted that despite being given an opportunity, the petitioner failed to comply and only challenged the order after it turned adverse. After hearing both parties, the court examined section 63-A and Rule 16-A, noting that the respondent must wait until the expiration of the designated period. The court found no reason to delay the writ petition, especially since the petitioner had time until 31st December, in line with the turnover exceeding one crore rupees as per Section 63-A.Consequently, the court directed the petitioner to appear before the relevant authority on 20th February 2015. The petitioner was granted the opportunity to present submissions verbally and in writing, with the authority instructed to consider these and issue orders based on merits within four weeks. The writ petition was disposed of accordingly, with no costs imposed.
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