Court overturns tax assessment orders, emphasizes natural justice principles, imposes costs on petitioner, directs timely review.

The court found merit in the petitioner's argument regarding the violation of natural justice principles and set aside the impugned orders for the assessment years 2005-06, 2004-05, 2003-04 under TNGST. The court imposed a cost of Rs. 5,000 on each writ petition, totaling Rs. 15,000 payable to the Tamil Nadu State Legal Aid Service Authority within three weeks. The respondent was directed to provide the petitioner with sufficient opportunity and pass orders on merits within four months from the court's order, disposing of the writ petitions with the mentioned directions and without costs.

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Issues:
Challenging final assessment orders for assessment years 2005-06, 2004-05, 2003-04 under TNGST - Violation of principles of natural justice - Opportunity for production of accounts - Alternative remedy of appeal - Maintainability of writ petitions.

Analysis:
1. The petitioner, a registered dealer in electrical goods, challenged final assessment orders for the years 2005-06, 2004-05, 2003-04 under TNGST, alleging violation of principles laid down by the court in previous judgments. The petitioner maintained proper records and paid taxes but faced a revision of taxable turnover by the respondent without adequate verification of D7 records, leading to the issuance of impugned orders after a delay from the petitioner's request for time to reconcile accounts.

2. The petitioner contended that the impugned orders lacked legal sustainability and violated principles of natural justice by not granting sufficient time for the production of accounts. The petitioner sought to quash the orders based on the court's previous rulings and emphasized the necessity for a fair opportunity to present their case, especially considering the fiscal impact of the orders.

3. The Special Government Pleader argued that the petitioner had sufficient opportunities to respond and failed to avail them, leading to the enforcement officials relying on D3 proposals and passing judgments based on entries in D7 records. The respondent issued notices and pre-assessment notices based on proposals and allowed time for the submission of accounts, which the dealers did not provide despite a seven-month period.

4. The respondent contended that the petitioner had an alternative remedy of appeal before the Deputy Commissioner (CT), Salem, which was not pursued, making the writ petitions potentially non-maintainable. The petitioner, however, argued that the violation of natural justice principles justified the filing of writ petitions despite the existence of an alternative appeal process.

5. The court, considering the circumstances, found merit in the petitioner's argument regarding the violation of natural justice principles and set aside the impugned orders. However, the court also noted the petitioner's delay in furnishing the reconcile statement of accounts and imposed a cost of Rs. 5,000 on each writ petition, totaling Rs. 15,000 payable to the Tamil Nadu State Legal Aid Service Authority within three weeks.

6. Ultimately, the court directed the respondent to provide sufficient opportunity to the petitioner and pass orders on merits within four months from the date of the court's order, disposing of the writ petitions with the mentioned directions and without costs.

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