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of <h1>High Court orders review of petitioner's representation under TNVAT Act, stresses adherence to statutory procedures</h1> <h3>A1 Shoe Mart Versus The Assistant Commissioner (ST), Karur (North) Assessment Circle, Commercial Tax Building, Karur.</h3> The High Court of Madras directed the respondent to reconsider the petitioner's representation and make a decision within 12 weeks, emphasizing adherence ... Violation of principles of natural justice - reopening of assessments - dealer neither failed to file their objection / availing personal hearing nor the declaration form - non-application of mind - HELD THAT:- The respondent being a statutory authority is expected to discharge statutory functions in accordance with Section 84 of the TNVAT Act. It appears that the petitioner has repeatedly approached the respondent in person and requested to consider the representation, dated 26.12.2020, but the same has not yet been considered - Considering the submissions made by the learned counsel appearing for the petitioner as well as the respondent it would be appropriate to direct the respondent to dispose of the representation of the petitioner, dated 26.12.2020. The respondent is directed to dispose of the representation of the petitioner, dated 26.12.2020, on merits, and in accordance with law, within a period of 12 weeks from the date of receipt of a copy of this order - petition disposed off. Issues:1. Failure to consider representation for issuance of a Writ of Mandamus.2. Alleged violation of principles of natural justice and non-application of mind in assessment.3. Request to reopen assessment under Section 84 of the TNVAT Act.Analysis:Issue 1: The petitioner filed a Writ Petition seeking a Writ of Mandamus to direct the respondent to consider her representation dated 26.12.2020. The petitioner had submitted detailed representations in response to a Notice issued by the respondent, highlighting errors in the assessment process. Despite providing evidence and explanations, the respondent proceeded with the assessment without due consideration of the petitioner's submissions.Issue 2: The petitioner's counsel argued that the assessment conducted by the respondent was a clear violation of the principles of natural justice and lacked proper application of mind. The petitioner contended that the respondent failed to address the objections raised in response to the notice, leading to an unjust assessment. Consequently, the petitioner requested the respondent to rectify the defects in the assessment under Section 84 of the TNVAT Act.Issue 3: The Court acknowledged the statutory obligations of the respondent under the TNVAT Act and emphasized the importance of addressing representations from taxpayers in a timely and fair manner. After hearing arguments from both sides, the Court directed the respondent to reconsider the petitioner's representation dated 26.12.2020 and dispose of it within 12 weeks in accordance with the law. The Court's decision aimed to ensure that the respondent fulfills its statutory duties and provides a fair opportunity for the petitioner to present her case.In conclusion, the High Court of Madras, presided over by Honourable Mrs. Justice J. Nisha Banu, issued an order directing the respondent to review the petitioner's representation and make a decision within a specified timeframe. The judgment highlighted the importance of adherence to statutory procedures and principles of natural justice in assessment processes under the TNVAT Act.
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