Tvl.Sunrise Agencies, v. The State Tax Officer
Case brief
What is this about?
The High Court dismissed a writ challenging an assessment order under TN VAT Act for violating natural justice. The Court held the petitioner failed to approach the Assessing Officer directly. However, it directed payment of 15% disputed tax to allow the quashed order to function as a show-cause notice.
What did the court decide?
Disposed of with direction to petitioner to pay 15% of disputed tax within three weeks to avail opportunity for objections and personal hearing.
What the court decided
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06.04.2018 CORAM THE HON'BLE MR. JUSTICE T.S.SIVAGNANAM W.P.No.8096 of 2018 & W.M.P. Nos.10068 of 2018
Tvl.Sunrise Agencies Represented by its Managing Partner No.73-A, S.V.Road, Siva Rice Mill Compound Dharmapuri - 636 701 ...Petitioner v.
The State Tax Officer Dharmapuri - 636 701
Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus to call for the records on the file of the respondent herein in TIN No.33623284122/2014-15, dated 28.12.2017 served on 17.01.2018 and quash the same and consequently direct the respondent to give opportunity before passing orders.
For Petitioner : Mr.A.N.R.Jayaprathap For Respondent : Mr.M.Hariharan Addl. Govt. Pleader (T) ORDER
Heard Mr.A.N.R.Jayaprathap, learned counsel appearing for the petitioner and Mr.M.Hariharan, learned Additional Government Pleader accepting notice for the respondents. By consent, the writ petition itself is taken up for final disposal.
- The petitioner is challenging the order of assessment under the provisions of the Tamil Nadu Value Added Tax Act, 2006 for the assessment year 2014-15 on the ground that it is violation of principles of natural justice.
- I do not agree with the submission made by the learned counsel for the petitioner as it appears that the petitioner has not even approached the Assessing Officer whose office is situated in the same area, instead, repeatedly writing letters and sending the same by registered post. After waiting for reasonable time, the respondent proceeded further and passed the impugned assessment order. Therefore, the case on hand is not one of violation of principles of natural justice. But, it is a
Issues for consideration
2 issues framed by the court
Whether the petitioner violated principles of natural justice by approaching the Court before exhausting remedies with the Assessing Officer.
Whether the petitioner was properly availing the opportunity granted during the assessment proceedings.
Parties & counsel
- petitioner
Tvl.Sunrise Agencies
- respondent
The State Tax Officer
Coram
T.S.Sivagnanam
Case details
As recorded by the court registry
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