2022 (3) TMI 798 - HC - VAT and Sales Tax

Court remands matter for fresh consideration due to failure to consider appellant's objections, directs submission of bank statement.

The Court set aside the impugned orders and remanded the matter to the respondent for fresh consideration after finding that the appellant's objections ... Maintainability of petition - availability of alternative remedy of appeal - validity of revised assessment order - It is the grievance of the appellant that the said assessment order was passed without appreciating the objections and the documents filed by them - violation of principles of natural justice - section 51 of the TNVAT Act - HELD THAT:- Upon verification of record, the learned Additional Government Pleader appearing for the respondent fairly submitted that the respondent received the objections along with the relevant documents. The respondent also in his affidavit filed before this court, categorically admitted that before passing the revision order, the appellant filed its reply along with the documents relating to 26 AS, monthwise purchase and sales, contract receipt details (ledger a/c), software development payment details (labour charges payment) and thereafter, passed the revision order on 19.07.2021. However, in the revised assessment order dated 19.07.2021, there was no reference about the objections / reply filed by the appellant along with the documentary evidence, which amounts to non-consideration of the same by the assessing officer. This court, in order to provide an opportunity to the appellant and to meet the ends of justice, sets aside the orders impugned in the writ appeal as well as the writ petition. Consequently, the matter is remanded to the respondent for fresh consideration - Petition allowed by way of remand. Issues:Challenging order relegating to statutory appeal under TNVAT Act - Non-consideration of objections and documents in assessment order - Remand for fresh consideration.Analysis:The appellant challenged an order relegating them to avail the statutory appeal under section 51 of the TNVAT Act, contending that their objections and documents were not considered in the assessment order. The learned Judge dismissed the writ petition based on the availability of an alternate remedy, prompting the appellant to file this writ appeal seeking to set aside the impugned order.The respondent, represented by the Additional Government Pleader (Taxes), stated that the assessment proceedings for the year 2015-16 were completed under section 22(2) of the Act based on monthly returns. Subsequently, an order was passed under rule 8(5)(d) of the TNVAT Rules, 2007, due to missing details in the returns. The appellant's challenge led to a revised assessment order on 19.07.2021. The respondent received various documents from the appellant but noted the absence of a bank statement. Despite this, the assessment was completed and the revised order was passed in accordance with the available records.Upon hearing both parties and reviewing the documents, the Court found that the objections and documents submitted by the appellant were not referenced or considered in the revised assessment order. Consequently, the Court set aside the impugned orders and remanded the matter to the respondent for fresh consideration. The appellant was directed to submit the bank statement along with previously filed objections and documents within two weeks. The respondent was instructed to review the submissions, provide a personal hearing to the appellant, and issue appropriate orders within four weeks to ensure justice is served.In conclusion, the writ appeal was disposed of with no costs, and the connected miscellaneous petition was closed. The judgment emphasized the importance of considering all relevant submissions in assessment orders to uphold fairness and justice in fiscal matters.