Madras High Court
M/S. S.G.S.Agro Corporation vs Assistant Commissioner (Ct) on 11 December, 2014
Author: T.S.Sivagnanam
Bench: T.S.Sivagnanam
In the High Court of Judicature at Madras Dated: 11.12.2014 Coram The Honourable Mr.JUSTICE T.S.SIVAGNANAM Writ Petition No.7986 of 2012 and M.P.No.1 of 2012 M/s. S.G.S.Agro Corporation No.4/1, 5/2, Puliambedu Nombal Village, Chennai 600 077 .. Petitioner Vs. Assistant Commissioner (CT), Koyambedu Assessment circle, Koyambedu, Chennai 600 107. .. Respondent Petitions filed under Article 226 of The Constitution of India praying to issue a writ of certiorarified mandamus calling for the records of the respondent and quash the assessment proceedings in TNGST 1342820/2006-07 dated 28.02.2012 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 Respondent : Mr.S.Kanmani Annamalai, Addl.Government Pleader. O R D E R
The petitioner is registered dealer under the provision of the erstwhile Tamil Nadu General Sales Tax Act and presently under the provision of Tamil Nadu Valued Added Tax Act. The petitioner has come forward with this writ petition seeking for issuance of a writ of Certiforarified mandamus to quash the assessment order dated 28.2.2012 for the assessment year 2006-07 under the TNGST Act and to direct the respondent to pass a fresh assessment order as per the Section 87-A of TNVAT Act.
2. The petitioner is trading in packaged drinking water and reported total and taxable turn over of Rs.64,75,865/- and Rs.44,800/- in their monthly return in Form A1 filed for 2006-07 (upto August 2006) under the erstwhile TNGST Act. However, it appears that they have not filed the returns from September 2006 to December 2006. Further, it is stated that they have not filed the audited balance sheet trading and profit and loss account for the said year. Therefore, notice was issued to the dealer calling upon him to give his objection as to why the assessment should not be revised. The dealer submitted a requistition letter on 7.12.2011 requesting for time. Inspite of the time having been granted, the dealer having not filed any objection, the proposal was confirmed. Challenging the same, the petitioner has come forward with this writ petition before this Court.
3. Though several grounds have been raised in the writ petition, the petitioner would submit that after insertion of Section 87-A of the TNVAT Act by TN Act 49 of 2008, effective from 18.6.2008, the petitioner could not have been assessed on best of judgment. Further, it is submitted that the respondent cannot disallow the monthly return as incorrect after four years and there is no base for enhancement of taxable turn over.
4. It is to be noted that though the petitioner has been served with the pre-revision notice and they had received the same and sought for time for filing their objections, they did not file their objections and therefore, the proposal in the notice was confirmed. In the light of the stand taken by the petitioner by relying upon Section 87-A of TNVAT Act, this Court is of the view that the petitioner should be granted an opportunity to submit their objections.
5. Accordingly, the writ petition is allowed and the impugned proceedings are quashed and the matter is remanded back to the T.S.SIVAGNANAM,J.
Vsi respondent for fresh consideration. The petitioner is directed to submit their objections within a period of two weeks from the date of receipt of a copy of the order, in which, they can raise all factual and legal contentions including the contention regarding section 87-A of the Act. On receipt of the objections, the respondent shall afford an opportunity of personal hearing to the petitioner and pass a reasoned orders on merits and in accordance with law within a period of three weeks after receipt of the objections. No costs.
11.12.2014 Index:Yes/No Website:Yes/No vsi To The Assistant Commissioner (CT), Koyambedu Assessment circle, Koyambedu, Chennai 600 107.
W.P.No.7986 of 2012