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Court quashes premature assessment order, directs timely objections, and compliance with the law The High Court quashed the assessment order passed prematurely by the respondent without allowing the petitioner to file objections within the stipulated ...
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Court quashes premature assessment order, directs timely objections, and compliance with the law
The High Court quashed the assessment order passed prematurely by the respondent without allowing the petitioner to file objections within the stipulated deadline. The court directed the petitioner to submit objections promptly, and the respondent was instructed to reconsider the objections and issue orders in compliance with the law. Both writ petitions were allowed without costs, and the related miscellaneous petitions were closed.
Issues: Quashing of order dated 06.06.2014 passed by the respondent in TIN No.33231543041 for assessment years 2012-13 and 2013-14.
Analysis: The petitioner, a dealer in iron and steel, challenged the order passed by the respondent based on an inspection report by enforcement wing officers. The show cause notices alleged circular transactions with the same dealers, affecting Input Tax Credit. The notices proposed reversing the credit and imposing a penalty under Section 27(3)(c) of the Tamil Nadu Value Added Tax Act, 2006. The assessment order was issued on 06.06.2014 without allowing the petitioner to file objections, leading to the writ petitions.
The petitioner argued that they received the show cause notices on 22.05.2014, with a deadline of 06.06.2014 to file objections. Despite attempting to submit objections on the same day, the authority refused to accept them and passed the order. Reference was made to a Circular stating the final order should not be passed on the last date fixed for a reply. The respondent admitted passing the order prematurely on the fifteenth day instead of waiting for the next day.
The High Court found the authority had prematurely passed the order without waiting for the objection filing deadline. The court set aside the order and directed the petitioner to file objections within a week without waiting for the court's order copy. The respondent was instructed to reconsider the objections and pass orders in accordance with the law.
In conclusion, both writ petitions were allowed with no costs, and the connected miscellaneous petitions were closed.
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