Court directs respondent to finalize assessment order, follow law & give petitioner opportunity. Exhaust statutory remedies before writ petition.

The court directed the respondent to proceed with the final assessment and pass the assessment order on merits, in accordance with the law, and by affording an opportunity to the petitioner. The court emphasized the necessity of exhausting the statutory appellate remedies provided under the TNVAT Act before filing a writ petition. The writ petition was disposed of with the direction to complete the final assessment within twelve weeks from the date of receipt of the court's order.

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Issues Involved:
1. Erroneous application of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act) by the Assessing Officer.
2. Application of the amended Section 19 of the TNVAT Act to assessment years prior to the amendment.
3. Jurisdictional error and non-application of mind by the Assessing Officer.
4. Availability and necessity of exhausting statutory appellate remedies before filing a writ petition.

Issue-wise Detailed Analysis:

1. Erroneous application of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act) by the Assessing Officer:
The petitioner challenged the provisional assessment order dated 06.12.2013 for the assessment year 2013-14, arguing that the Assessing Officer erroneously applied the provisions of the TNVAT Act, resulting in an exercise of jurisdiction that was erroneous. The petitioner contended that the assessment order was passed without following the procedures contemplated under the statute, leading to a jurisdictional error.

2. Application of the amended Section 19 of the TNVAT Act to assessment years prior to the amendment:
The petitioner highlighted that the amendment to Section 19 of the TNVAT Act, introduced by the Tamil Nadu Act 13 of 2015, took effect from 29.01.2016. The petitioner argued that this amendment should not apply to the assessment year 2013-14. The pre-amendment provision of Section 19, which allows input tax credit for tax paid or payable under the TNVAT Act, should be considered instead. The petitioner asserted that the Assessing Officer erroneously applied the post-amended provision to the assessment year in question, indicating a lack of application of mind and a jurisdictional error.

3. Jurisdictional error and non-application of mind by the Assessing Officer:
The petitioner contended that the impugned order was passed with a jurisdictional error and based on an erroneous application of law. The petitioner argued that when an order is passed without application of mind, it constitutes a jurisdictional error, justifying the filing of a writ petition without exhausting the statutory appellate remedy. The petitioner relied on certain judgments to support the contention that the appellate remedy can be dispensed with in cases of jurisdictional errors.

4. Availability and necessity of exhausting statutory appellate remedies before filing a writ petition:
The court emphasized the importance of exhausting the statutory appellate remedies provided under the TNVAT Act before approaching the High Court. Section 51 of the TNVAT Act provides for an appeal to the Appellate Deputy Commissioner, and Section 58 provides for an appeal to the Appellate Tribunal. The court noted that exhausting the appeal remedy is the rule, and dispensing with it is an exception. The court highlighted that the appellate authority is the final fact-finding authority and that their findings are crucial for the High Court's judicial review under Article 226 of the Constitution of India. The court elaborated on the separation of powers and institutional respect, stating that the High Court should not usurp the powers of the appellate authorities by entertaining writ petitions without valid and substantiated reasons.

Conclusion:
The court directed the respondent to proceed with the final assessment and pass the assessment order on merits, in accordance with law, and by affording an opportunity to the petitioner. The court emphasized the necessity of exhausting the statutory appellate remedies provided under the TNVAT Act before filing a writ petition. The writ petition was disposed of with the direction to complete the final assessment within twelve weeks from the date of receipt of the court's order.

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