2018 (10) TMI 144 - HC - VAT and Sales Tax

Court allows petitioner to challenge Enforcement Wing's actions, directs objections to Assessing Officer, grants personal hearing

M/s. Amphenol Omni Connect India Pvt. Ltd., rep. by its Finance Controller Versus The State Tax Officer, Chengalpattu Assessment Circle, Chengalpattu

The Court granted the petitioner an opportunity to file objections before the Assessing Officer due to the Enforcement Wing's retention of Rs. 50 lakhs ... Validity of assessment order - years from 2008-09 to 2015-16 - TNVAT Act - the petitioner did not submit their objections to the revision notices though the petitioner was granted time - Held that:- Considering the fact that already a sum of ₹ 50 lakhs has been recovered and that the said amount is now retained by the Enforcement Wing, this Court is of the view that one more opportunity can be granted to the petitioner to go before the Assessing Officer and file their objections - the writ petitions are disposed of with a direction to the petitioner to treat the impugned proceedings as show cause notices and submit their objections within a period of 15 days from the date of receipt of a copy of this order. Issues:Challenging assessment orders under Tamil Nadu Value Added Tax Act, 2006 for multiple years. Failure to submit objections to revision notices. Allegation of encashed cheques by Enforcement Wing affecting assessment completion.Analysis:The petitioner filed writ petitions challenging assessment orders under the Tamil Nadu Value Added Tax Act, 2006 for the years 2008-09 to 2015-16. It was noted that the petitioner did not submit objections to the revision notices despite being granted time for the same. The petitioner's counsel argued that the Goods and Services Tax Act, 2017 coming into force after receipt of revision notices hindered the petitioner from approaching the respondent for necessary details. The counsel highlighted that the Enforcement Wing had collected and retained a sum of Rs. 50 lakhs from the petitioner through encashed cheques, which, according to the petitioner, should have been considered before completing the assessments.The petitioner presented a bank statement from the State Bank of India dated 29.3.2017 as evidence that the cheques were cleared. The counsel also mentioned the alleged mismatch details, requesting additional time to substantiate objections. The Court acknowledged the Rs. 50 lakhs already recovered and retained by the Enforcement Wing, leading to the decision to grant the petitioner another opportunity to file objections before the Assessing Officer.Consequently, the writ petitions were disposed of with a directive for the petitioner to treat the proceedings as show cause notices and submit objections within 15 days from receiving a copy of the order. The respondent was instructed to provide a personal hearing, review any documents produced by the petitioner, and conduct assessments in compliance with the law. No costs were awarded, and the connected Writ Miscellaneous Petitions were closed as a result of the judgment.