Petitioner to File Rectification Application for Alleged Violations of Natural Justice

The Court upholds the assessment orders' validity but directs the petitioner to file a rectification application with the submitted forms, ensuring due process and rectification consideration within specified timelines to address the alleged violations of natural justice.

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Issues:
Challenging assessment orders under CST Act and TNVAT Act for violation of natural justice.

Analysis:
The Writ Petitions challenge assessment orders under the CST Act and TNVAT Act for the assessment years 2008-09, 2010-11, and 2012-13, citing violation of natural justice. Previously, the petitioner challenged assessment orders on the same ground, leading to a remand for fresh consideration adhering to natural justice principles. The petitioner contests the assessment orders on grounds including non-consideration of Declaration Forms and inadequate notice for a personal hearing.

The petitioner alleges submitting 'C' and 'F' Declaration Forms, but the respondent denies receiving them, raising doubts about acknowledgment authenticity. The respondent contends that even if notice for a personal hearing was delayed, the petitioner should have promptly informed the respondent, questioning the petitioner's diligence in communication.

Referring to a judgment, the petitioner argues that post-assessment submission of Declaration Forms can be treated as a rectification petition under Section 84 of the TNVAT Act. The judgment emphasizes the authority's power to accept forms post-assessment, supported by a circular empowering assessments' revision upon form submission.

Considering the legal position from the referred judgment, the Court directs the respondent to entertain the petitioner's rectification petitions, emphasizing acceptance of Declaration Forms post-assessment. The Court acknowledges the petitioner's recent submission of forms and orders a fresh rectification application within a week, followed by a personal hearing and final orders within four weeks, with a stay on coercive actions.

In conclusion, the Court upholds the assessment orders' validity but directs the petitioner to file a rectification application with the submitted forms, ensuring due process and rectification consideration within specified timelines to address the alleged violations of natural justice.

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