Writ remedy declined for sales tax assessment dispute requiring factual clarification before the assessing authority

A writ challenge to a sales tax assessment was declined because the dispute turned on the nature of the transactions and supporting records, which required factual clarification before the assessing authority rather than writ adjudication. The Court directed the petitioner to use the statutory rectification remedy under Section 55 of the Tamil Nadu General Sales Tax Act, noting that the claimed records could be explained in that forum. The authority was directed to give a personal hearing and pass a reasoned order on merits in accordance with law.

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Issues: Whether the writ petition challenging the assessment order should be entertained or the petitioner should be relegated to the statutory remedy under Section 55 of the Tamil Nadu General Sales Tax Act on the ground that the dispute involved factual controversies and could be clarified before the assessing authority.

Analysis: The assessment dispute turned on the nature of the transactions and the supporting documents, which required factual examination and clarification rather than writ adjudication. The Court found it appropriate to direct the petitioner to invoke the rectification power under Section 55 of the Tamil Nadu General Sales Tax Act, since the petitioner claimed that relevant records were available and the assessment findings could be explained before the assessing authority. The authority was directed to afford personal hearing and pass a reasoned order on merits in accordance with law.

Conclusion: The writ petition was not entertained on merits and the petitioner was relegated to the statutory remedy under Section 55 of the Tamil Nadu General Sales Tax Act.

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