Writ petition challenging a Tamil Nadu VAT assessment order initiated via a web report. Court held the officer must produce supporting bills and stays proceedings pending compliance and criminal case outcome.
Proceedings stayed for eight weeks for Assessing Officer to furnish copies of bills; objections to be decided on merits thereafter.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 03.06.2016
CORAM:
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
M/s.Run Plast Represented by its Partner D.Arvind Jain 5, Diamond Street, NSC Bose Nagar Porur, Chennai - 116 ...Petitioner Vs. The Assistant Commissioner (CT) Ayyappathangal Assessment Circle 5/44, Valluvar Salai, Ramapuram Chennai – 89. ...Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of certiorari to call for the records of the respondent in TIN 33581389831/2012-13 dated 16.03.2015 and quash the same.
For Petitioner : Mr.R.Kumar
For Respondent : Mr.S.Kanmani Annamalai
Additional Government Pleader
***** O R D E R
The petitioner, who is a registered dealer carrying on business in plastics, has filed this writ petition challenging the order passed by the respondent, which is an assessment order under the provisions of Tamil Nadu Value Added Tax Act, 2006 for the Assessment Year 2012-13.
and he has lodged a complaint before the police and requested the Assessing Officer to handover copies of the bills in which purchases are said to have been effected. The Assessing Officer received the reply sent by the petitioner. But, the Assessing Officer, while passing the order of Assessment, has not made any averment as to the request made by the petitioner for furnishing the copies of the bills. With regard to the criminal complaint, the officer says that the petitioner has not produced the copy of the FIR till the date of the order, namely 16.03.2015.
The respondent Assessing Officer shall furnish the copies of the bills, which are available with him to support the stand taken by him in the impugned order as well as in the show-cause notice issued earlier and the same shall be furnished within a period of eight weeks from the date of receipt of a copy of this order. Parallelly, the petitioner should pursue the criminal complaint and report the outcome to the Assessing Officer. After the receipt of the copies of the bills, as sought for by the petitioner and subject to the outcome of the criminal case, the petitioner is at liberty to submit his objection, which shall be decided on merits.
The writ petition is disposed of with the above direction. No costs. Consequently, the connected miscellaneous petition is closed.
gpa Sd/Asst.Registrar
/true copy/
Sub Asst. Registrar
To
The Assistant Commissioner Ayyappathangal Assessment Circle 5/44, Valluvar Salai, Ramapuram Chennai – 89.
KR/15/6/16
W.P.No.12967 of 2015
&
M.P.No.1 of 2015
1 issue framed by the court
Whether the assessment order can be enforced without the Assessing Officer producing documents to substantiate the case culled from a web report.
2 provisions across 2 enactments
Run Plast
Assistant Commissioner (CT) Ayyappathangal Assessment Circle
T.S.Sivagnanam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
