2019 (1) TMI 613 - HC - VAT and Sales Tax

Court grants petitioner liberty to file application under Section 84 of TNVAT Act, 2006 within 2 weeks

The court disposed of the writ petition by granting the petitioner liberty to file an application under Section 84 of the TNVAT Act, 2006 within two weeks ... Principles of natural justice - grievance of the petitioner before this Court is that the Assessing Officer has not considered the second reply filed by the petitioner dated 30.08.2017 before passing the impugned order - Form-C also not considered - Held that:- It is seen that the Assessing Officer has taken into consideration all the C-Forms filed for the value of ₹ 5,13,45,835/- and passed the assessment order. As it is stated that the petitioner has subsequently filed another set of C-Forms on 20.10.2017, this Court is of the view that all these contentions can be raised by the petitioner before the Assessing Officer, by properly filing an application under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, so that, he will be in a position to consider the grievance of the petitioner and pass appropriate orders - petition allowed by way of remand. Issues:1. Challenge against the order of assessment for the assessment year 2016-2017.2. Allegation of non-consideration of replies and documents by the Assessing Officer.3. Petitioner's contention regarding the sustainability of the assessment order and demand.Analysis:1. The petitioner challenged the assessment order dated 28.09.2017 for the assessment year 2016-2017. The petitioner claimed that the Assessing Officer did not consider the second reply dated 30.08.2017 and a subsequent letter dated 20.10.2017 along with detailed Annexure and Form 'C' for a taxable value of 1,81,35,564/-. The petitioner argued that due to this non-consideration, the assessment order and the consequential demand dated 12.12.2018 cannot be upheld.2. The court noted that the petitioner had submitted two replies on 26.07.2017 and 30.08.2017, which were not mentioned in the assessment order. However, the Assessing Officer considered all the C-Forms filed amounting to Rs. 5,13,45,835/-. Although the petitioner submitted additional C-Forms on 20.10.2017, the court opined that these contentions should be raised before the Assessing Officer through an application under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. This would enable the Assessing Officer to review the petitioner's grievances and make appropriate decisions.3. The court disposed of the writ petition by granting the petitioner liberty to file an application under Section 84 of the TNVAT Act, 2006 within two weeks from receiving a copy of the order, accompanied by necessary documents. The Assessing Officer was directed to adjudicate on the application within four weeks of its filing, providing the petitioner with a hearing opportunity. The court ordered to keep the impugned demand on hold until a decision is made. No costs were awarded, and connected miscellaneous petitions were closed as a consequential measure.