Court dismisses challenge to assessment order for lack of natural justice, directs petitioner to utilize statutory appellate remedy

The court dismissed the challenge to the assessment order, ruling that there was no violation of natural justice principles. It highlighted the availability of a statutory appellate remedy under Section 51 of the TNVAT Act, which the petitioner failed to utilize before resorting to court. The court granted the petitioner liberty to appeal before the designated Appellate Authority within four weeks. The Writ Petition was disposed of without costs, with the directive to return the original order for appeal filing.

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Issues: Challenge to assessment order, violation of principles of natural justice, availability of statutory appellate remedy.

Analysis:
1. Challenge to Assessment Order: The petitioner challenged the assessment order dated 22.01.2016 passed by the second respondent in TIN. No. 33475565499/2014-15. The petitioner claimed that there was a lack of opportunity granted during the assessment proceedings and that the required documents were not provided by the second respondent. The assessment order stated that the petitioner did not report the purchase of imported Kwilla Logs, leading to a revision of assessment and the imposition of tax and penalty.

2. Violation of Principles of Natural Justice: The petitioner argued that despite personally meeting the second respondent and requesting details of transportation documents related to the alleged purchases, the second respondent passed the assessment order without providing the requested information. The petitioner contended that this action violated the principles of natural justice. However, the court observed that there was no written communication or acknowledgment of the petitioner's request for documents from the respondent. The court noted the availability of a statutory appellate remedy under Section 51 of the TNVAT Act, which the petitioner did not utilize before approaching the court under Article 226 of the Constitution of India.

3. Availability of Statutory Appellate Remedy: The court held that the principles of natural justice were not violated by the respondents in passing the assessment order. It emphasized that the petitioner should not be deprived of the statutory right of appeal merely for choosing the wrong forum to address grievances. The court granted liberty to the petitioner to file an appeal before the Appellate Authority under Section 51 of the TNVAT Act, 2006 within four weeks from the date of the court's order. The Deputy Commissioner, Tirunelveli, was designated as the Appellate Authority to consider the appeal on its merits and in accordance with the law.

In conclusion, the court disposed of the Writ Petition, directing the registry to return the original impugned order to enable the petitioner to file an appeal. No costs were imposed, and connected miscellaneous petitions were closed.

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