2022 (10) TMI 92 - HC - VAT and Sales Tax

Writ Appeal Dismissed, Appellant Granted Extension to File Appeal

The High Court dismissed the Writ Appeal, granting the appellant an extended period to file an appeal against the respondent's orders. The court refrained ... Exercise of writ jurisdiction where alternative remedy is available - dismissal of writ petition with liberty to file statutory appeal - extension of time for filing statutory appeal - direction to appellate authority to decide appeal on merits within a stipulated timeExercise of writ jurisdiction where alternative remedy is available - dismissal of writ petition with liberty to file statutory appeal - Validity of the Single Judge's order dismissing the writ petition while granting liberty to file an appeal against the respondent's assessment orders. - HELD THAT: - The Division Bench declined to interfere with the learned Single Judge's order which dismissed the writ petition but granted liberty to the appellant to pursue the statutory appeal. The bench noted that it would not express any view on the substantive merits of the controversy, including whether the appellant's case is covered by earlier tribunal or Division Bench decisions relied upon by the State. Having heard counsels, the Court found no merit in the writ appeal and was not inclined to set aside the impugned order that directed the appellant to pursue the alternative remedy of appeal.Writ Appeal dismissed; the Single Judge's dismissal of the writ petition with liberty to file an appeal is upheld.Extension of time for filing statutory appeal - direction to appellate authority to decide appeal on merits within a stipulated time - Whether the period earlier granted by the Single Judge for filing the appeal should be extended and directions for disposal of the appeal. - HELD THAT: - The Court observed that the two-week period granted by the Single Judge for filing the appeal had expired. In the interest of fairness, the Division Bench extended that period by a further two weeks from the date of receipt of this order for filing the appeal before the appropriate appellate authority. The Court further directed that, if an appeal is filed within the extended time, the appellate authority shall take up and dispose of the appeal on merits, preferably within three months from the date of receipt of the appeal filed in time.Period for filing appeal extended by two weeks from receipt of this order; appellate authority directed to decide the appeal on merits preferably within three months.Final Conclusion: The Writ Appeal is dismissed; the appellant is granted an additional two weeks from receipt of this order to file the statutory appeal against the impugned assessment orders, and the appellate authority is directed to preferently decide the appeal on merits within three months if filed in time; no observations are made on the substantive merits or applicability of earlier decisions. Issues:Challenging impugned order in Writ Appeal against dismissal in Writ Petition.Issue 1: Impugned Order DismissalThe Writ Appeal was filed against the order dated 23.06.2022 passed by the learned Single Judge in W.P.No.3972 of 2019. The Single Judge had dismissed the Writ Petition, allowing the appellant to file an appeal against the respondent's orders within two weeks from the date of the order. The appellant had challenged the impugned proceedings of the respondent for various assessment years. The appellant's case was based on a favorable decision by the Tamil Nadu Sales Tax Appellate Tribunal, which had dismissed the respondent's appeals against the Appellate Assistant Commissioner's orders for the assessment years 1994-1995 and 1995-1996.Issue 2: Appellant's ArgumentThe appellant argued that the respondent had filed an appeal before the court against the Tribunal's decision, which was pending. The appellant contended that the Single Judge's order should be set aside, and the challenged orders of the respondent should be quashed. The appellant sought relief based on the Tribunal's decision in their favor and the pending appeal by the respondent.Issue 3: Respondent's PositionThe Government Advocate (Tax) opposed the Writ Appeal, citing two decisions by the Division Bench of the High Court that were against the appellant. The respondent argued that the issue was now covered against the appellant based on the mentioned decisions. The Government Advocate (Tax) presented the judgments in support of their position, asserting that the appellant's case lacked merit in light of the Division Bench decisions.Issue 4: Court's DecisionUpon hearing both parties, the court declined to make observations on the merits of the case regarding the conflicting decisions. The court noted that the time granted for filing an appeal against the respondent's orders had expired. The court decided to dismiss the Writ Appeal, extending the period for filing an appeal by two weeks from the date of the current order. The court directed the appellant to file the appeal within the extended timeframe, emphasizing that the appellate authority should dispose of the appeal on merits promptly, preferably within three months from the receipt of the appeal.Conclusion:The Writ Appeal was dismissed by the High Court, granting the appellant an extended period to file an appeal against the respondent's orders. The court refrained from commenting on the conflicting decisions and directed the appellant to pursue the appeal within the specified timeframe for further consideration by the appellate authority.