Madras High Court
M/S. Bsh Home Appliances Pvt Limited vs The Assistant Commissioner (Ct) on 3 March, 2025
Author: Anita Sumanth
Bench: Anita Sumanth, R. Hemalatha
2025:MHC:586
W.P.Nos.35291, 35293 & 35294 of 2013
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 03.03.2025
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH
and
THE HONOURABLE MRS.JUSTICE R. HEMALATHA
W.P.Nos. 35291, 35293 & 35294 of 2013
and M.P.Nos.1, 1 & 1 of 2013,
M/s. BSH Home Appliances Pvt Limited,
Rep. by its Authorised Signatory Mr.M.V.Saravanakumar
No.8/26, Lake Area,
2nd Cross Street, Mahalingapuram,
Chennai – 600 034. .. Petitioner
in WP 35291/2013
M/s BSH Household Appliances Manufacturing Pvt Limited,
Rep. by its Authorised Signatory Mr.M.V.Saravanakumar
Old No.4, New No.7, Palat Sankaran Street,
Mahalingapuram,
Chennai – 600 034. .. Petitioner
in WP 35293/13
in WP 35294/13
vs
1.The Assistant Commissioner (CT), (FAC)
Valluvarkottam Assessment Circle,
No.621, II Floor, Annasalai,
Chennai – 600 006.
2.The State of Tamil Nadu
Rep. by its Secretary,
Commercial Taxes and Registration Department,
Fort St.George, Chennai – 600 009. .. Respondents
in all WPs
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W.P.Nos.35291, 35293 & 35294 of 2013
Prayer in W.P.NO. 35291 of 2013: Writ Petition filed under Article 226
of the Constitution of India praying to issue a writ of certiorari to call for
the records of the first respondent in TIN. 33381422339/2011-12 quash
the impugned proceedings dated 29/11/2013 being contrary to the
statutory provisions adumberated under section 70(3) of the Tamilnadu
Value Added Tax Act, 2006 and the decision of the Tamilnadu Taxation
Special Tribunal report in 114 STC 570.
Prayer in W.P.NO. 35293 of 2013: Writ Petition filed under Article 226
of the Constitution of India praying to issue a writ of certiorari to call for
the records of the first respondent in TIN. 33241503702/2011-12 quash
the impugned proceedings dated 29/11/2013 (February and March 2012)
being contrary to the statutory provisions adumberated under section
70(3) of the Tamilnadu Value Added Tax Act, 2006 and the decision of
the Tamilnadu Taxation Special Tribunal report in 114 STC 570.
Prayer in W.P.NO. 35294 of 2013: Writ Petition filed under Article 226
of the Constitution of India praying to issue a writ of certiorari to call for
the records of the first respondent in TIN. 33241503702/2011-12 quash
the impugned proceedings dated 29/11/2013 (November 2011 to January
2012) being contrary to the statutory provisions adumberated under
section 70(3) of the Tamilnadu Value Added Tax Act, 2006 and the
decision of the Tamilnadu Taxation Special Tribunal report in 114 STC
570.
For Petitioner : Mr.V.Sundareswaran
(in all Writ Petitions)
For Respondents : Ms.Amrita Poonkodi Dinakaran
(in all Writ Petitions)
COMMON ORDER
(Order of the Court was made by Dr. ANITA SUMANTH.,J) The petitioners are registered dealers under the Valluvarkottam assessment circle. The challenge is to three orders, all dated 29.11.2013 for the periods 01.11.2011 to 31.03.2012 (first order), November, 2011 https://www.mhc.tn.gov.in/judis ( Uploaded on: 05/03/2025 11:25:42 am ) 2/6 W.P.Nos.35291, 35293 & 35294 of 2013 and January, 2012 (second order) and February and March, 2012 (third order) (in short 'periods in question').
2. During the periods in question, the petitioners had generated e- transit passes for consigning goods that fell within the ambit of Sixth Schedule of the Tamil Nadu Value Added Tax Act, 2006 (in short 'TNVAT Act').
3. The assessing authority/respondent notes in the impugned orders that the transit passes had not been surrendered at the designated check posts. He was hence of the view that the petitioners had violated the provisions of Section 70 of the TNVAT Act and issued notice.
4. The proposal in the notice was for necessary action in terms of Section 70 of the TNVAT Act including penalty as prescribed thereunder. Detailed objections were also filed wherein the petitioners submit that the non-surrender of the transit passes in the designated check post was inadvertant. However, and on the merits of the transactions, they submitted that the movement of the goods was perfectly in order, all the consignments were accompanied by necessary documents and hence the provisions of Section 70 would not stand triggered in such facts and circumstances.
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5. Despite the objections, the impugned orders have come to be passed imposing penalty at 150% on the tax due, assailing which the present Writ Petitions have been filed.
6. Mr.Sundareswaran, learned counsel for the petitioners states that the petitioners do not feel the need to pursue the averments in the Writ Petitions for the reason that pending these Writ Petitions, orders of assessment have come to be passed on 11.02.2015 and 08.07.2016 by the same assessing officer who passed the impugned orders. There is a categoric statement therein to the effect that valid Form-F has been filed as against the entirety of the interstate stock transfer. These orders have attained finality and there is no revision or re-consideration of the same.
7. In light of the aforesaid, the impugned orders lose all force and are set aside, as such orders become ineffective upon completion of the assessment. These Writ Petitions are allowed. No costs. Connected Miscellaneous Petitions are closed.
[A.S.M., J] [R.H., J] 03.03.2025 Index:No Speaking Order Neutral Citation:Yes sl To https://www.mhc.tn.gov.in/judis ( Uploaded on: 05/03/2025 11:25:42 am ) 4/6 W.P.Nos.35291, 35293 & 35294 of 2013
1.The Assistant Commissioner (CT), (FAC) Valluvarkottam Assessment Circle, No.621, II Floor, Annasalai, Chennai – 600 006.
2.The Secretary, Commercial Taxes and Registration Department, Fort St.George, Chennai – 600 009.
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and R. HEMALATHA.,J.
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