Writ petition filed under Article 226 to quash an order denying set-off of excess VAT. Court found Assessing Officer failed to consider petitioner's explanation. Order set aside and remitted for de novo assessment.
Impugned order set aside; matter remitted to Assessing Officer for de novo assessment; petitioner directed to appear.
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W.P. No.17785 of 2020
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 11.12.2020
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P. No.17785 of 2020 and WMP. Nos.22050 & 22048 of 2020
Tvl.Lakshmi Rolling and Strips Pvt. Ltd., Hosur - Thally Road, Kalukonapalli Village, Belagondapalli P.O., Hosur 635 114.
… Petitioner VS Assistant Commissioner (ST) Hosur South Assessment Circle, Hosur. … Respondent
Prayer : Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari to call for the records of the impugned order of Respondent in GSTIN/ 33AAACL8886 A1ZK /2017-18 dated 09/11/2020 and quash the same.
For Petitioner : Mr.Adithya Reddy For Respondent : Mr.ANR Jayapratap, Standing Counsel *********
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W.P. No.17785 of 2020
O R D E R
Mr.A.N.R.Jeyaprathap, learned Government Advocate accepts notice for the
respondent and is armed with instructions to proceed with the matter.
tax remitted by the petitioner along with its returns filed under the Tamil Nadu Value Added Tax Act, 2006 is dated 09.11.2020. The order refers to a notice issued by the authorities but omits to take into account the explanation furnished by the petitioner
dated 06.10.2020.
response of the petitioner dated 06.10.2020 forms part of the record of the Assessing
Officer but has inadvertently not been taken into account in passing the impugned order.
matter remitted to the file of the Assessing Officer to be redone and I do so. Let the
petitioner, for this purpose, appear before the Authority on Monday, the 21st of December, 2020 at 10.30. a.m. without expecting any further notice in this regard. After
hearing the petitioner and taking note of written reply already on record as well as any
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W.P. No.17785 of 2020
other material that may be circulated by the petitioner, let an order of assessment be
passed de novo within a period of four (4) weeks from date of conclusion of hearing.
connected miscellaneous petitions are closed. No costs.
10.12.2020
Ska/rkp
Index: Yes
Speaking order
To
Assistant Commissioner (ST)
Hosur South Assessment Circle,
Hosur.
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W.P. No.17785 of 2020
DR. ANITA SUMANTH, J. Ska/rkp
W.P. No.17785 of 2020
and
WMP. Nos.22050 & 22048 of 2020
11.12.2020
4
2 issues framed by the court
Whether the impugned order denying set-off of tax was issued without giving due weight to the explanation furnished by the petitioner?
Whether the writ petition should be set aside and remitted to the Assessing Officer for redetermination?
2 provisions across 2 enactments
Tvl.Lakshmi Rolling and Strips Pvt. Ltd.
Assistant Commissioner (ST) Hosur South Assessment Circle, Hosur
Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
