TaxTMI 
TaxTMI 
2024 (2) TMI 9
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....ian For the Respondents : Mr.Haja Nazirudeen, AAG Assisted by Mr.M.Venkateswaran SGP for R1 & R2 Mr.S.R.Sundar for R3 COMMON JUDGMENT MOHAMMED SHAFFIQ, J. This is a batch of 16 writ petitions and 2 original side appeals. The issues involved herein are inter-connected and thus, heard together and a common order is being passed. 1.1. All the writ petitions are filed by the assessee challenging the orders of the Joint Commissioner (ST), Salem Division, dated 03.06.2023 in exercise of his powers of revision under section 32 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "TNGST Act") and the consequential orders of the Assistant Commissioner (ST) (FAC) Kumarapalayam Assessment Circle, Sankari, Salem, dated 15.06.2023, for the assessment years 1990-91 to 1998-99 under the TNGST Act and CST Act respectively. 1.2. On the other hand, both the original side appeals are filed by the Revenue. O.S.A.No. 86 of 2023 is filed challenging the order of the learned Judge dated 13.04.2023 passed in Company Application No. 221 of 2023 in Company Petition No.243 of 1997 insofar as a direction was issued to obtain clarification from the Division Bench of this Court with r....
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....f the said order. The "authority concerned" was directed to consider the submissions and the documents that may be filed by the petitioner and pass appropriate orders on merits and in accordance with law after affording an opportunity of personal hearing to the petitioner within a period of four (4) weeks thereafter. For better appreciation, the relevant portion of the order passed in W.P.Nos.34578 and 36676 to 36691 of 2015 is extracted hereunder: "5. In view of the above submissions made by the learned counsel on either side, without expressing any opinion on the merits of the case, the petitioner is directed to submit all the necessary documents before the authority concerned within a period of four weeks from the date of receipt of a copy of this order. On such submission, the authority concerned shall consider the same and pass appropriate orders, on merits and in accordance with law, after affording an opportunity of personal hearing to him, within a period of four weeks thereafter." 3. Pursuant thereto, the petitioner produced the documents before the second respondent herein, who issued pre-revision notices dated 16.05.2022 and started the process of re-assessment. The p....
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....ssment dated 31.05.2022 are bad for want of jurisdiction. The learned Judge by order dated 13.04.2023 in Company Application No.221 of 2023, issued directions to the learned Special Government Pleader (Sales Tax), to get appropriate clarification from the Division Bench as to the expression "authority concerned" mentioned in the order dated 22.04.2022. The relevant portion of the order dated 13.04.2023 passed by the learned Judge is usefully reproduced below: "Under these circumstance this court is of the view that it would be appropriate to get clarifications by the parties concerned before the Hon'ble Division Bench with regard to the term "Authority concerned mentioned in the aforesaid order, as to whether it would refer to Tribunal or the Assessing Officer or otherwise, on or before 28.04.2023." 7. Soon thereafter, the first respondent issued pre-revision notices dated 21.04.2023 under Section 32 of the TNGST Act proposing to set aside the re-assessment orders dated 31.05.2022 made under the TNGST Act and CST Act for the assessment years 1990-91 to 1998-99 on the premise that the same are prejudicial to the interest of the revenue, while proposing to re-determine the tot....
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....9/03, 260/03, 261/03, 262/03, 263/03, 264/03, 265/03 & 266/03 in respect of Assessment Years 1990-91, 1992-93, 1993-94, 1994-95, 1995-96, 1996-97, 1998-99, 1997-98, 1990-91, 1992-93, 1993-94, 1994-95, 1995-96, 1996-97, 1997-98, 1997-98 & 1998-99 respectively to quash the same and to further direct the second respondent to hold denovo enquiry in respect of the above appeals in the presence of the Official Liquidator, the fourth respondent herein." "5. In view of the above submissions made by the learned counsel on either side, without expressing any opinion on the merits of the case, the petitioner is directed to submit all the necessary documents before the authority concerned within a period of four weeks from the date of receipt of a copy of this order. On such submission, the authority concerned shall consider the same and pass appropriate orders on merits and in accordance with law, after affording an opportunity of personal hearing to him, within a period of four weeks thereafter." 9.1. A reading of the prayer made in the writ petitions and the operative portion of the order as extracted above would show that the expression "authority concerned" mentioned in the order dated....