Court dismisses writ petitions challenging assessment order, directs petitioner to file appeals within two weeks.

The Court dismissed the writ petitions challenging the assessment order, emphasizing the availability of an appeal before the Appellate Deputy Commissioner as an alternative remedy for the petitioner. The Court acknowledged the petitioner's efforts and granted them two weeks to file appeals, directing the Appellate Authority to expedite the processing. No costs were awarded, and the miscellaneous petitions were closed.

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Issues:
Challenge to impugned assessment order based on inspection conducted by Enforcement Wing, non-application of mind by respondent, violation of principles of natural justice, opportunity to produce chartered accountant's certificate, alternative remedy of appeal before Appellate Deputy Commissioner of Commercial Taxes-III.

Analysis:
The petitioner challenged the impugned assessment order dated 30.04.2014, which was based on an inspection conducted by the Enforcement Wing. The petitioner raised concerns regarding the issuance of notices for revision of assessment for seven years simultaneously, requiring time to collect details and produce a chartered accountant's certificate to support their defense. Despite submitting replies, the respondent passed the assessment order hastily without granting further time or allowing the petitioner to provide necessary documentation, leading to an alleged violation of principles of natural justice.

The petitioner's counsel argued that the respondent's actions displayed non-application of mind and requested the impugned order be set aside to enable the petitioner to furnish the required certificate from the Chartered Accountant. On the other hand, the Government Advocate representing the respondent pointed out that an appeal lay before the Appellate Deputy Commissioner of Commercial Taxes-III, Chennai-6, within 30 days of receiving the order, where all issues, including jurisdiction concerns, could be raised.

The Court observed that the petitioner had been granted time to reply to the notices and had submitted a detailed response on 09.04.2014. However, the Court noted that the petitioner's plea for further opportunity to respond could not be entertained as an effective alternative remedy through the appeal process existed before the Appellate Deputy Commissioner. Therefore, the Court dismissed the writ petitions at the admission stage, emphasizing the availability of the appeal route for the petitioner to address their grievances.

Despite dismissing the writ petitions, the Court acknowledged the petitioner's diligent pursuit of the case and granted them two weeks from the receipt of the order to file appeals before the Appellate Authority. The Court directed the Appellate Authority to expedite the processing and disposal of the appeals in accordance with the law. No costs were awarded, and the connected miscellaneous petitions were closed as a result of the judgment.

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