TaxTMI 
TaxTMI 
2022 (4) TMI 1351
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....dge in W.P. Nos. 22049, 22056, 22060, 22064, 22066 and 22069 of 2021 dismissing the writ petitions filed by the appellant. 2.The Appellant is a dealer in iron and steel and they are assessed to payment of tax vide registration No. TIN.33163364594 under the Tamil Nadu Value Added Tax Act, 2006 (in short, "the TNVAT Act"). For the assessment years from 2010-11 to 2015-16, the respondent proposed to revise the assessment orders under Section 27 of the TNVAT Act on the ground that on verification of the web portal of the Department, it was found that there were mismatch between the turnover reported in the monthly returns filed by the Appellant company and the returns filed by the sellers at the other end. Therefore, the respondent revised the....
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.... mentioned in the returns filed by the appellant cannot be gone into under Article 226 of the Constitution of India and it has to be dealt with only by the Appellate Authority. Accordingly, the learned Judge dismissed the writ petitions filed by the appellant. Seeking to set aside the said order of the learned Judge, the appellant has preferred these appeals before this Court. 5.The learned counsel appearing for the appellant submitted that the respondent being the assessing officer, before reversing the input tax credit availed by the dealer, has to verify and conduct an enquiry on the details of returns filed by the selling dealer, payment made by the purchasing dealer and payment of tax by the selling dealer. Without doing so, the order....
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....with the principles of natural justice. However, the appellant failed to avail such an opportunity of personal hearing provided to them. Finding no other option, the respondent passed the orders dated 21.04.2021. Taking note of the same, the learned Judge rightly passed the order impugned herein, which warrants no interference by this court. 7.In reply, the learned counsel for the appellant submitted that the notice dated 11.02.2021 referred to in the assessment orders dated 21.04.2021, said to have been sent to the appellant, has not been served on them and hence, the orders so passed by the respondent are clearly in violation of the principles of natural justice. 8.Heard the learned counsel appearing on either side and perused the mater....
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....e relevant passage of which is usefully extracted below: "Against the assessment order in the reference 1st cited, the dealer have filed writ appeal before the Hon'ble High Court of Madras. The High Court of Madras in the reference 2nd cited, has set aside the assessment orders and directed redo the assessment by issuing opportunity of personal hearing. Hence based on the High Court order notice has been issued to the dealer as per the reference 3rd cited. But the dealer failed to submit the reply. Hence in the view of the above circumstances their total and taxable turnover is assessed u/s 27 of TNVAT act 2006.... .... A notice in form 'O' issued" Thus, it is evident from the aforesaid assessment orders that the resp....
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....Supreme Court in the decision in Swadeshi Cotton Mills v. Union of India [(1981) 1 SCC 664] is quoted below for ready reference: "Rules of natural justice are not embodied rules. Being means to an end and not an end in themselves, it is not possible to make an exhaustive catalogue of such rules. But there are two fundamental maxims of natural justice viz. (i) audi alteram partem and (ii) nemo judex in re sua. The audi alteram partem rule has many facets, two of them being (a) notice of the case to be met; and (b) opportunity to explain. This rule cannot be sacrificed at the altar of administrative convenience or celerity. The general principle - as distinguished from an absolute rule of uniform application - seems to be that where a statu....