The High Court disposed of a writ petition challenging a VAT assessment order. The court directed the petitioner to instead file an appeal before the appellate authority, staying on time limits.
Writ petition disposed of; directed petitioner to file appeal within 15 days; appellate authority instructed not to reject on grounds of limitation.
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 DATE: 05.07.2018 CORAM THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.14772 of 2018 and W.M.P.Nos.17466 and 17467 of 2018
M/s.KPM Agency,
Rep. by its Proprietrix – M.Selvi, No.6A, Pandurangan Nagar, Koothapakkam, Cuddalore,
Cuddalore District.
.. Petitioner
Versus
The Deputy State Tax Officer, Cuddalore (Taluk) Circle, Cuddalore,
Cuddalore District.
.. Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India, seeking for a Writ of Certiorari, to call for the records on the file of the respondent in his impugned proceedings made in TIN:33694404094/2013-14 dated 26.03.2018 quash the same as illegal and contrary to the scheme of the Act.
For Petitioner : M/S.R.Hemalatha
For Respondent : Ms.G.Dhana Madhri Government Advocate
ORDER
Heard Mrs.R.Hemalatha, learned Counsel appearing for the petitioner and Ms.G.DhanaMadhri, learned Government Advocate appearing for the respondent.
2.Though the petitioner has filed this writ petition challenging the assessment order under the provisions of the Tamil Nadu Value Added Tax Act, 2006, dated 26.03.2018, for the assessment year 2013-2014, the learned Counsel appearing for the petitioner, on instructions, from his client, would submit that the petitioner may be permitted to file an appeal as against the impugned order before the appellate authority, as the petitioner has already paid the entire tax. The respondent has not resisted such a prayer.
Sd/-
Assistant Registrar(CS VII)
//True Copy//
Sub Assistant Registrar
msrm/sra
To
The Deputy State Tax Officer,
Cuddalore (Taluk) Circle,
Cuddalore,
Cuddalore District.
+1cc to Mrs.R.Hemalatha, Advocate SR.No.43740
+1cc to Special Government Pleader sr.No.44165
MR(CO)
sm:19.7.2018
W.P.No.14772 of 2018
and
W.M.P.Nos.17466 and 17467 of 2018
2 issues framed by the court
Whether a petitioner who has paid the entire tax be permitted to file an appeal instead of pursuing a writ petition challenging the assessment order.
Whether the appellate authority should reject an appeal filed with condonation of limitation when the order directs otherwise.
2 provisions across 2 enactments
M/s. KPM Agency
The Deputy State Tax Officer, Cuddalore
T.S. Sivagnanam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
