Madras High Court
Tvl.Aswini Foundations vs Assistant Commissioner (Ct) on 12 March, 2012
Author: M.Jaichandren
Bench: M.Jaichandren
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 12.3.2012
CORAM
THE HON'BLE MR.JUSTICE M.JAICHANDREN
Writ Petition No.3390 of 2012
TVL.ASWINI FOUNDATIONS [ PETITIONER ]
NO.46, MOUNT POONAMALLEE ROAD
NANDAMBAKKAM
CHENNAI-600 089.
Vs
ASSISTANT COMMISSIONER (CT) [ RESPONDENT ]
NANDANAM ASSESSMENT CIRCLE
46, GREENWAYS ROAD
CHENNAI-600 028.
This writ petition is filed under Article 226 of the Constitution of India praying for the issuance of a writ of Certiorarified Mandamus calling for the records of the respondent and quash the assessment proceedings in TNGST 1582246/2006-07 dated 07.09.2011 issued therein and direct the respondent to pass fresh self assessment orders as per section 87-A of TNVAT Act.
For petitioner : Mr.C.Baktha Siromoni
For respondents : Mr.A.R.Jayaprathap
Government Advocate (Taxes)
O R D E R
Heard the learned counsels appearing for both sides.
2. The main contention of the learned counsel appearing for the petitioner is that the impugned order passed by the respondent, dated 7.9.2011, is arbitrary and illegal, as it is contrary to Section 87-A of the Tamil Nadu Value Added Tax Act, 2006. Since, the period in question is from 1.4.2006 to 31.12.2006, a Self Assessment order ought to have been passed by the respondent. Instead, the respondent had made a Best Judgment Assessment, by disallowing the concession and exemption. Therefore, the impugned order of the respondent, dated 7.9.2011, is to be set aside and the matter is to be remitted back to the respondent for being considered, afresh, in accordance with Section 87-A of the Tamil Nadu Value Added Tax Act, 2006, for passing an appropriate order.
3. The learned Government Advocate appearing for the respondent has no objection for this Court passing such an order.
4. In view of the above, the impugned order of the respondent, dated 7.9.2011, is set aside and the matter is remitted back to the respondent for passing a fresh assessment order, in view of Section 87-A of the Tamil Nadu Value Added Tax Act, 2006, within a period of four weeks from the date of receipt of a copy of this order.
The writ petition is ordered accordingly. No costs. Connected M.P.No.1 of 2012 is closed.
12.3.2012
INDEX : YES/NO
INTERNET : YES/NO
Note: Issue order copy on 13.3.2012
lan
To:
ASSISTANT COMMISSIONER (CT)
NANDANAM ASSESSMENT CIRCLE
46, GREENWAYS ROAD
CHENNAI-600 028.
M.JAICHANDREN J.,
lan
Writ Petition No.3390 of 2012
12.3.2012