Madras High Court
Tvl.Abirami Enterprises vs The Commercial Tax Officer ... on 20 January, 2016
Author: T.S.Sivagnanam
Bench: T.S.Sivagnanam
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 20.01.2016
CORAM:
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
W.P.No.1685 of 2016 and
WMP.No.1463 of 2016
Tvl.Abirami Enterprises,
Manufacturer and dealer in Cell-phone Spare,
150, Perumal Nagar,
Pondy-Mailam Road,
Tiruchitrampalam, Agasampattu,
Vanur Talu, Tindivanam. .. Petitioner
V.
1.The Commercial Tax Officer (Additional),
Tindivanam Assessment Circle,
Tindivanam.
2.The Appellate Deputy Commissioner
(Commercial Taxes)
Commercial Taxes Building,
43, Sub-Jail Road, Manjakuppuam,
Cuddalore - 607 001. .. Respondents
Prayer : Petition filed under Article 226 of the Constitution of India praying for issuance of a writ of Certiorarified Mandamus calling for the records pertaining to the Assessment proceedings of the 1st respondent in TIN:33624721953/2011-12 dated 31.07.2015 and quash the same and direct the respondent to re-do the assessment by granting a reasonable opportunity to the petitioner.
For Petitioner .. Mr.R.Rajendran
For Respondents .. Mr.V.Hari Babu
Additional Government Pleader
ORDER
Heard Mr.R.Rajendran, learned counsel for the petitioner and Mr.V.Hari Babu, learned Additional Government Pleader accepting notice for the respondents and with their consent, the writ petition is taken up for final disposal at the admission stage itself.
2.The petitioner is a registered dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006 and he has been supplying the goods to M/s.Nokia India Limited and according to the petitioner, the sales effected by the petitioner are exempted as the sales were made to a Special Economic Zone. In the instant case, the issue is as to whether the required certificates were produced or whether they have not been produced.
3.The learned counsel for the petitioner points out that in the pre-assessment notice dated 25.05.2015, it has been stated that even though the required certificates have been produced, yet, the petitioner is not entitled to enjoy the Input Tax Credit claimed in the monthly returns. However, in the impugned order, it has been mentioned that the petitioner has not filed the required certificates. This according to the petitioner, is a discrepancy which goes to the root of the matter. As against the order of assessment, the petitioner had filed an appeal before the Appellate Authority which has been returned as time barred. The petitioner now seeks for an opportunity to establish that sales were effected to a Special Economic Zone and therefore, they are exempted sales.
4.In the light of the facts stated above, this Court is inclined to give one more opportunity to the petitioner subject to certain conditions. Accordingly, the Writ Petition is disposed of, by directing the petitioner to deposit a sum of Rs.2,00,000/- as against the demand made dated 31.07.2015 within a period of three weeks from the date of receipt of a copy of this order and on such deposit, the Assessing Officer shall keep the same in an interest bearing account in the name of the Assessing Officer. If the petitioner complies with the condition, then, the petitioner is entitled to treat the impugned proceedings as a show cause notice and submit his detailed objections and thereafter, the Assessing Officer shall afford a personal hearing to the petitioner and take a decision on merits and in accordance with law and if the petitioner does not comply with the said condition, the benefit of this order will not enure to the petitioner and the Assessing Officer is entitled to proceed further in accordance with law. No costs. Consequently, connected Miscellaneous Petition is closed.
20.01.2016 Sgl T.S.SIVAGNANAM, J.
Sgl To
1.The Commercial Tax Officer (Additional), Tindivanam Assessment Circle, Tindivanam.
2.The Appellate Deputy Commissioner (Commercial Taxes) Commercial Taxes Building, 43, Sub-Jail Road, Manjakuppuam, Cuddalore - 607 001.
W.P.No.1685 of 201620.01.2016